GroundRules
26 U.S.C. § 6723: Failure to comply with other information reporting requirements
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.
Collected 2026-09-10T05:58:25Z. Source file · JSON