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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle F - Procedure and AdministrationChapter 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
Subchapter A - Additions to the Tax and Additional Amounts
Part II - ACCURACY-RELATED AND FRAUD PENALTIES

Part II - ACCURACY-RELATED AND FRAUD PENALTIES

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  • Section 6662 - Imposition of accuracy-related penalty on underpayments
  • Section 6662A - Imposition of accuracy-related penalty on understatements with respect to reportable transactions
  • Section 6663 - Imposition of fraud penalty
  • Section 6664 - Definitions and special rules
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