26 CFR 301.7272-1
§ 301.7272-1 Penalty for failure to register.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.7272-1, § 301.7272-1 Penalty for failure to register, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114591
- Permanent ID
ys:prov:114591@1- SHA-256
41bf1a6bdd27862ebe209b45c4775f41bcc3b287632f75331de52f0c820e634d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) Any person who fails to register with the district director as required by the Code or by regulations issued thereunder shall be liable to a penalty of $50 except that on and after September 3, 1958, this section shall not apply to persons required to register under subtitle E of the Code, or persons engaging in a trade or business on which a special tax is imposed by such subtitle.
(b) For provisions relating to registration under sections 4101, 4412, 4455, 4722, 4753, and 4804(d), see the regulations relating to the particular tax. For regulations under section 7011, see § 301.7011-1.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.