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26 U.S.C. § 6656 — Failure to make deposit of taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Underpayment of deposits** In the case of any failure by any person to deposit (as required by this title or by regulations of the Secretary under this title) on the date prescribed therefor any amount of tax imposed by this title in such government depository as is authorized under section 6302(c) to receive such deposit, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed upon such person a penalty equal to the applicable percentage of the amount of the underpayment.
**(b) Definitions** For purposes of subsection (a)—
(1) **Applicable percentage**
(A) *In general* — Except as provided in subparagraph (B), the term “applicable percentage” means—
(i) 2 percent if the failure is for not more than 5 days,
(ii) 5 percent if the failure is for more than 5 days but not more than 15 days, and
(iii) 10 percent if the failure is for more than 15 days.
(B) *Special rule* — In any case where the tax is not deposited on or before the earlier of—
(i) the day 10 days after the date of the first delinquency notice to the taxpayer under section 6303, or
(ii) the day on which notice and demand for immediate payment is given under section 6861 or 6862 or the last sentence of section 6331(a),
the applicable percentage shall be 15 percent.
(2) **Underpayment** — The term “underpayment” means the excess of the amount of the tax required to be deposited over the amount, if any, thereof deposited on or before the date prescribed therefor.
**(c) Exception for first-time depositors of employment taxes** The Secretary may waive the penalty imposed by subsection (a) on a person’s inadvertent failure to deposit any employment tax if—
(1) such person meets the requirements referred to i
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Source file: Laws/federal/codes/united-states-code/title-26/section-6656-failure-to-make-deposit-of-taxes--eaf9284fc6.md
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Source location: Title 26, Chapter 68, § 6656; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(a) Underpayment of deposits** In the case of any failure by any person to deposit (as required by this title or by regulations of the Secretary under this title) on the date prescribed therefor any amount of tax imposed by this title in such government depository as is authorized under section 6302(c) to receive such deposit, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be imposed upon such person a penalty equal to the applicable percentage of the amount of the underpayment.
**(b) Definitions** For purposes of subsection (a)—
(1) **Applicable percentage**
(A) *In general* — Except as provided in subparagraph (B), the term “applicable percentage” means—
(i) 2 percent if the failure is for not more than 5 days,
(ii) 5 percent if the failure is for more than 5 days but not more than 15 days, and
(iii) 10 percent if the failure is for more than 15 days.
(B) *Special rule* — In any case where the tax is not deposited on or before the earlier of—
(i) the day 10 days after the date of the first delinquency notice to the taxpayer under section 6303, or
(ii) the day on which notice and demand for immediate payment is given under section 6861 or 6862 or the last sentence of section 6331(a),
the applicable percentage shall be 15 percent.
(2) **Underpayment** — The term “underpayment” means the excess of the amount of the tax required to be deposited over the amount, if any, thereof deposited on or before the date prescribed therefor.
**(c) Exception for first-time depositors of employment taxes** The Secretary may waive the penalty imposed by subsection (a) on a person’s inadvertent failure to deposit any employment tax if—
(1) such person meets the requirements referred to in section 7430(c)(4)(A)(ii),
(2) such failure—
(A) occurs during the first quarter that such person was required to deposit any employment tax; or
(B) if such person is required to change the frequency of deposits of any employment tax, relates to the first deposit to which such change applies, and
(3) the return of such tax was filed on or before the due date.
For purposes of this subsection, the term “employment taxes” means the taxes imposed by subtitle C.
**(d) Authority to abate penalty where deposit sent to Secretary** The Secretary may abate the penalty imposed by subsection (a) with respect to the first time a depositor is required to make a deposit if the amount required to be deposited is inadvertently sent to the Secretary instead of to the appropriate government depository.
**(e) Designation of periods to which deposits apply**
(1) **In general** — A deposit made under this section shall be applied to the most recent period or periods within the specified tax period to which the deposit relates, unless the person making such deposit designates a different period or periods to which such deposit is to be applied.
(2) **Time for making designation** — A person may make a designation under paragraph (1) only during the 90-day period beginning on the date of a notice that a penalty under subsection (a) has been imposed for the specified tax period to which the deposit relates.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Addition to the tax** In case of failure—
(1) to file any return required under authority of subchapter A of chapter 61 (other than part III thereof), subchapter A of chapter 51 (relating to distilled spirits, wines, and beer), or of subchapter A of chapter 52 (relating to tobacco, cigars, cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate;
(2) to pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed for payment of such tax (determined with regard to any extension of time for payment), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 0.5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate; or
(3) to pay any amount in respect of any tax required to be shown on a return specified in paragraph (1) which is not so shown (including an assessment made pursuant to section 6213(b)) within 21 calendar days from the date of notice and demand therefor (10 business
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6651
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The Secretary is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which—
(1) is excessive in amount, or
(2) is assessed after the expiration of the period of limitation properly applicable thereto, or
(3) is erroneously or illegally assessed.
**(b) No claim for abatement of income, estate, and gift taxes** No claim for abatement shall be filed by a taxpayer in respect of an assessment of any tax imposed under subtitle A or B.
**(c) Small tax balances** The Secretary is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary determines under uniform rules prescribed by the Secretary that the administration and collection costs involved would not warrant collection of the amount due.
**(d) Assessments attributable to certain mathematical errors by Internal Revenue Service** In the case of an assessment of any tax imposed by chapter 1 attributable in whole or in part to a mathematical error described in section 6213(g)(2)(A), if the return was prepared by an officer or employee of the Internal Revenue Service acting in his official capacity to provide assistance to taxpayers in the preparation of income tax returns, the Secretary is authorized to abate the assessment of all or any part of any interest on such deficiency for any period ending on or before the 30th day following the date of notice and demand by the Secretary for payment of the deficiency.
**(e) Abatement of interest attributable to unreasonable errors and delays by Internal Revenue Service**
(1) **In general** — In the case of any assessment of interest on—
(A) any deficiency attributable in whole or in part to any unreasonable error or delay by an officer
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6404
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Failure to pay tax** Whoever fails to pay any tax imposed by part I of subchapter A at the time prescribed shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(b) Applicability of section 6665** The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
**(c) Cross references**
(1) For provisions relating to interest in the case of taxes not paid when due, see section 6601.
(2) For penalty for failure to file tax return or pay tax, see section 6651.
(3) For additional penalties for failure to pay tax, see section 6653.
(4) For penalty for failure to make deposits or for overstatement of deposits, see section 6656.
(5) For penalty for attempt to evade or defeat any tax imposed by this title, see section 7201.
(6) For penalty for willful failure to file return, supply information, or pay tax, see section 7203.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5684
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Omitting things required or doing things forbidden** Whoever willfully omits, neglects, or refuses to comply with any duty imposed upon him by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall in addition to any other penalty provided in this title, be liable to a penalty of $1,000, to be recovered, with costs of suit, in a civil action, except where a penalty under subsection (b) or (c) or under section 6651 or 6653 or part II of subchapter A of chapter 68 may be collected from such person by assessment.
**(b) Failure to pay tax** Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this title, be liable to a penalty of 5 percent of the tax due but unpaid.
**(c) Sale of tobacco products and cigarette papers and tubes for export** Except as provided in subsections (b) and (d) of section 5704—
(1) every person who sells, relands, or receives within the jurisdiction of the United States any tobacco products or cigarette papers or tubes which have been labeled or shipped for exportation under this chapter,
(2) every person who sells or receives such relanded tobacco products or cigarette papers or tubes, and
(3) every person who aids or abets in such selling, relanding, or receiving,
shall, in addition to the tax and any other penalty provided in this title, be liable for a penalty equal to the greater of $1,000 or 5 times the amount of the tax imposed by this chapter. All tobacco products and cigarette papers and tubes relanded within the jurisdiction of the United States shall be forfeited to the United States and destroyed. All vessels, vehicles, and aircraft used in such re
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 5761
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Federal law — U.S. Code and appendices · legal_authorities
Page 3770
TITLE 26—INTERNAL REVENUE CODE
§ 6656
1012(aa)(2) of Pub. L. 100–647, set out as a note under
section 861 of this title.
WAIVER OF ESTIMATED PENALTIES FOR 1988 UNDERPAY-
MENTS ATTRIBUTABLE
TO TECHNICAL
AND MISCELLA-
NEOUS REVENUE ACT OF 1988
No addition to tax to be made under this section for
any period before Mar. 16, 1989, with respect to any un-
derpayment to the extent such underpayment was cre-
ated or increased by any provision of title I (§§ 1001 to
1019) or II (§§ 2001 to 2006) of Pub. L. 100–647, see section
1019(b) of Pub. L. 100–647, set out as an Effective Date
of 1988 Amendment note under section 1 of this title.
CORPORATIONS ALSO MAY USE 1986 TAX TO DETERMINE
AMOUNT
OF CERTAIN ESTIMATED TAX INSTALLMENTS
DUE ON OR BEFORE JUNE 15, 1987
Pub. L. 100–203, title X, § 10303(b)(2), Dec. 22, 1987, 101
Stat. 1330–430, provided that:
‘‘(A) IN GENERAL.—In the case of a large corporation,
no addition to tax shall be imposed by section 6655 of
the Internal Revenue Code of 1986 with respect to any
underpayment of an estimated tax installment to
which this subsection applies if no addition would be
imposed with respect to such underpayment by reason
of section 6655(d)(1) of such Code if such corporation
were not a large corporation. The preceding sentence
shall apply only to the extent the underpayment is paid
on or before the last date prescribed for payment of the
most recent installment of estimated tax due on or be-
fore September 15, 1987.
‘‘(B) INSTALLMENT
TO
WHICH
SUBSECTION
APPLIES.—
This subsection applies to any installment of estimated
tax for a taxable year beginning after December 31,
1986, which is due on or before June 15, 1987.
‘‘(C) LARGE CORPORATION.—For purposes of this sub-
section, the term ‘large corporation’ has t
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6656
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