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26 U.S.C. § 6725

Failure to report information under section 4101

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6725, Failure to report information under section 4101, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464305
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Full text

In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any). For purposes of subsection (a), the failures described in this subsection are— No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

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.