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26 U.S.C. § 6017A — Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence.
#### Effective Date of Repeal
Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under [section 6721 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6721&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-6017a-repealed-pub-l-101239-title-vii-7711-b-1-dec-19-1989-103-stat-2393--70dd6239f5.md
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Source location: Title 26, Chapter 61, § 6017A; chapter-061-information-and-returns.md
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### Statutory Notes
Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence.
#### Effective Date of Repeal
Repeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under [section 6721 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6721&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of penalty**
(1) **In general** — In the case of a failure described in paragraph (2) by any person with respect to an information return, such person shall pay a penalty of $250 for each return with respect to which such a failure occurs, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $3,000,000.
(2) **Failures subject to penalty** — For purposes of paragraph (1), the failures described in this paragraph are—
(A) any failure to file an information return with the Secretary on or before the required filing date, and
(B) any failure to include all of the information required to be shown on the return or the inclusion of incorrect information.
**(b) Reduction where correction in specified period**
(1) **Correction within 30 days** — If any failure described in subsection (a)(2) is corrected on or before the day 30 days after the required filing date—
(A) the penalty imposed by subsection (a) shall be $50 in lieu of $250, and
(B) the total amount imposed on the person for all such failures during any calendar year which are so corrected shall not exceed $500,000.
(2) **Failures corrected on or before August 1** — If any failure described in subsection (a)(2) is corrected after the 30th day referred to in paragraph (1) but on or before August 1 of the calendar year in which the required filing date occurs—
(A) the penalty imposed by subsection (a) shall be $100 in lieu of $250, and
(B) the total amount imposed on the person for all such failures during the calendar year which are so corrected shall not exceed $1,500,000.
**(c) Exceptions for certain de minimis failures**
(1) **Exception for de minimis failure to include all required information** — If—
(A) an informatio
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6721
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Federal law — U.S. Code and appendices · legal_authorities
Page 3315
TITLE 26—INTERNAL REVENUE CODE
§ 6018
by this section [amending this section] shall apply with
respect to liability for taxes arising or remaining un-
paid on or after the date of the enactment of this Act
[Dec. 20, 2006].’’
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106–554, § 1(a)(7) [title III, § 313(f)], Dec. 21, 2000,
114 Stat. 2763, 2763A–643, provided that: ‘‘The amend-
ments made by subsections (a) and (b) [amending this
section and sections 6330, 6331, 7421, and 7463 of this
title] shall take effect on the date of the enactment of
this Act [Dec. 21, 2000]. The amendments made by sub-
sections (c), (d), and (e) [amending sections 6103, 6110,
and 6330 of this title] shall take effect as if included in
the provisions of the Internal Revenue Service Restruc-
turing and Reform Act of 1998 [Pub. L. 105–206] to which
they relate.’’
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105–277 effective as if included
in the provision of the Internal Revenue Service Re-
structuring and Reform Act of 1998, Pub. L. 105–206, to
which such amendment relates, see section 4002(k) of
Pub. L. 105–277, set out as a note under section 1 of this
title.
EFFECTIVE DATE
Pub. L. 105–206, title III, § 3201(g), July 22, 1998, 112
Stat. 740, provided that:
‘‘(1) IN GENERAL.—Except as provided in paragraph (2),
the amendments made by this section [enacting this
section, amending sections 66, 6013, 6230, and 7421 of this
title, and enacting provisions set out as notes under
this section and section 6013 of this title] shall apply to
any liability for tax arising after the date of the enact-
ment of this Act [July 22, 1998] and any liability for tax
arising on or before such date but remaining unpaid as
of such date.
‘‘(2) 2-YEAR
PERIOD.—The 2-year period
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6017A
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