{"data":{"id":"us/27-cfr-479.51","jurisdiction":"us","citation":"27 CFR 479.51","heading":"Fraudulent return.","body":"If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, I.R.C.).","path":["Title 27—Alcohol, Tobacco Products and Firearms","CHAPTER II—BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE","SUBCHAPTER B—FIREARMS AND AMMUNITION","PART 479—MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS","Subpart D—Special (Occupational) Taxes"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"aaeecee0347dc830e5502f60ff955d63c6a4e2f6f5e1996c60eff78dd1721b5d","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-479.50","next":"us/27-cfr-479.52"},"notice":"GroundRules: Original legal text. Not legal advice."}