26 U.S.C. § 6751
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.
26 U.S.C. § 6751
EDITORIAL NOTES
CODIFICATIONAnother section 212(b) of div. EE of Pub. L. 116-260 amended section 63 of this title.
AMENDMENTS2022-Subsec. (b)(2)(A). Pub. L. 117-328 substituted "paragraph (9) or (10) of subsection (b)" for "subsection (b)(9)".2020-Subsec. (b)(2)(A). Pub. L. 116-260 substituted "6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)" for "or 6655".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2022 AMENDMENT Amendment by Pub. L. 117-328 applicable to contributions made after Dec. 29, 2022, see section 605(c)(1) of Pub. L. 117-328, set out as a note under section 170 of this title.
EFFECTIVE DATE OF 2020 AMENDMENT Amendment by Pub. L. 116-260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Pub. L. 116-260, set out as a note under section 62 of this title.
EFFECTIVE DATE Pub. L. 105-206, §3306(c), July 22, 1998, 112 Stat. 744, as amended by Pub. L. 106-554, §1(a)(7)[title III, §302(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-632, provided that: "The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer's assessment and payment history with respect to such penalty."
- Internal Revenue Code of 1986
- The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.