26 U.S.C. § 6690
Fraudulent statement or failure to furnish statement to plan participant
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6690, Fraudulent statement or failure to furnish statement to plan participant, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464261
- Permanent ID
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Full text
Any person required under section 6057(e) to furnish a statement to a participant who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6057(e), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
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.
- Employee Retirement Income Security Act of 1974House: no recorded tallySenate: no recorded tally