27 CFR 479.51

§ 479.51 Fraudulent return.

United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective

Cite this

Citation: 27 CFR 479.51, § 479.51 Fraudulent return, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/119120
Permanent ID: ys:prov:119120@1
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Full text

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.).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.