26 U.S.C. § 6690

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 6690 - Fraudulent statement or failure to furnish statement to plan participant

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.

26 U.S.C. § 6690

Added Pub. L. 93-406, title II, §1031(b)(2)(A), Sept. 2, 1974, 88 Stat. 946.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATESection effective Sept. 2, 1974, see section 1034 of Pub. L. 93-406 set out as a note under section 6057 of this title.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.