26 U.S.C. § 6751
Procedural requirements
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
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- Citation
- 26 U.S.C. § 6751, Procedural requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464308
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Full text
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
Paragraph (1) shall not apply to—
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.
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.
- Internal Revenue Service Restructuring and Reform Act of 1998
- Consolidated Appropriations Act, 2021House: no recorded tallySenate: no recorded tally
- Consolidated Appropriations Act, 2023House: 225–201Senate: no recorded tally