26 U.S.C. § 6684 — Assessable penalties with respect to liabil-

Page 3793 TITLE 26—INTERNAL REVENUE CODE § 6686 [§ 6683. Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A), Dec. 21, 2005, 119 Stat. 2626] Section, added Pub. L. 89–809, title I, § 104(h)(4)(A), Nov. 13, 1966, 80 Stat. 1560; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–34, title XII, § 1281(c), Aug. 5, 1997, 111 Stat. 1037, re- lated to failure of foreign corporation to file return of personal holding company tax. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective as if included in the provisions of the American Jobs Creation Act of 2004, Pub. L. 108–357, to which it relates, see section 403(nn) of Pub. L. 109–135, set out as an Effective Date of 2005 Amendment note under section 26 of this title. § 6684. Assessable penalties with respect to liabil- ity for tax under chapter 42 If any person becomes liable for tax under any section of chapter 42 (relating to private founda- tions and certain other tax-exempt organiza- tions) by reason of any act or failure to act which is not due to reasonable cause and ei- ther— (1) such person has theretofore been liable for tax under such chapter, or (2) such act or failure to act is both willful and flagrant, then such person shall be liable for a penalty equal to the amount of such tax. (Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.) Editorial Notes AMENDMENTS 1987—Pub. L. 100–203 inserted ‘‘and certain other tax- exempt organizations’’ after ‘‘private foundations’’ in parenthetical. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100–203, set out as an Effective Date note under section 4955 of this title. EFFECTIVE DATE Section effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as a note under section 4940 of this title. § 6685. Assessable penalty with respect to public inspection requirements for certain tax-ex- empt organizations In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or appli- cation. (Added Pub. L. 91–172, title I, § 101(e)(4), Dec. 30, 1969, 83 Stat. 524; amended Pub. L. 96–603, § 1(d)(4), Dec. 28, 1980, 94 Stat. 3504; Pub. L. 100–203, title X, § 10704(b)(1), Dec. 22, 1987, 101 Stat. 1330–462; Pub. L. 104–168, title XIII, § 1313(b), July 30, 1996, 110 Stat. 1480; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(D), Oct. 21, 1998, 112 Stat. 2681–890.) Editorial Notes AMENDMENTS 1998—Pub. L. 105–277 struck out ‘‘or (e)’’ after ‘‘sub- section (d)’’. 1996—Pub. L. 104–168 substituted ‘‘$5,000’’ for ‘‘$1,000’’. 1987—Pub. L. 100–203 substituted current section catchline for ‘‘Assessable penalties with respect to pri- vate foundation annual returns’’ and amended text gen- erally. Prior to amendment, text read as follows: ‘‘In addition to the penalty imposed by section 7207 (relat- ing to fraudulent returns, statements, or other docu- ments), any person who is required to comply with the requirements of section 6104(d) (relating to private foundations’ annual returns) and who fails to so comply with respect to any return, if such failure is willful, shall pay a penalty of $1,000 with respect to each such return.’’ 1980—Pub. L. 96–603 substituted in section catchline ‘‘returns’’ for ‘‘reports’’, and in text ‘‘required to com- ply’’ for ‘‘required to file the report and the notice re- quired under section 6056 (relating to annual reports by private foundations) or to comply’’, ‘‘(relating to pri- vate foundations’ annual returns) and who fails to so comply with respect to any return’’ for ‘‘(relating to public inspection of private foundations’ annual re- ports) and who fails so to file or comply’’, and ‘‘each such return’’ for ‘‘each such report or notice’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105–277 applicable to requests made after the later of Dec. 31, 1998, or the 60th day after the Secretary of the Treasury first issues the reg- ulations referred to in section 6104(d)(4) of this title, see section 1004(b)(3) of Pub. L. 105–277, set out as a note under section 6104 of this title. EFFECTIVE DATE OF 1996 AMENDMENT Amendment by Pub. L. 104–168 applicable to requests made on or after 60th day after Secretary of the Treas- ury first issues regulations referred to in section 6104(e)(3) of this title, see section 1313(c) of Pub. L. 104–168, set out as a note under section 6104 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable to returns for years beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in case of applications submitted after July 15, 1987, or on or before July 15, 1987, if the organi- zation has a copy of the application on July 15, 1987, see section 10704(d) of Pub. L. 100–203, set out as a note under section 6652 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96–603, set out as a note under section 6033 of this title. EFFECTIVE DATE Section effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as a note under section 4940 of this title. § 6686. Failure to file returns or supply informa- tion by DISC or former FSC In addition to the penalty imposed by section 7203 (relating to willful failure to file return,