{"data":{"id":"us/26-u.s.c.-6686","jurisdiction":"us","citation":"26 U.S.C. § 6686","heading":"Failure to file returns or supply information by DISC or former FSC","body":"In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"bbb67a19bbd44aa324cae84a521f386b8f5394ba055149696501bc716cd41eb6","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6685","next":"us/26-u.s.c.-6687"},"notice":"GroundRules: Original legal text. Not legal advice."}