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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 6705: Failure by broker to provide notice to payors

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

(a) In generalAny person required under section 3406(d)(2)(B) to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure. (b) Penalty in addition to other penaltiesAny penalty imposed by this section shall be in addition to any other penalty provided by law.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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