26 U.S.C. § 6684
Assessable penalties with respect to liability for tax under chapter 42
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 6684, Assessable penalties with respect to liability for tax under chapter 42, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464255
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Full text
If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally