{"data":{"id":"us/26-cfr-301.6674-1","jurisdiction":"us","citation":"26 CFR 301.6674-1","heading":"-1 Fraudulent statement or failure to furnish statement to employee.","body":"For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Additions to the Tax, Additional Amounts, and Assessable Penalties"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"dffd51c7efd88021e5af1a86158f9acbd92e99323a5060bfecdc97d2490e220d","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6673-1","next":"us/26-cfr-301.6678-1"},"notice":"GroundRules: Original legal text. Not legal advice."}