26 U.S.C. § 6751

Current through P.L. 117-262 (published on www.congress.gov on 12/21/2022)
Section 6751 - Procedural requirements
(a) Computation of penalty included in notice

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.

(b) Approval of assessment
(1) In general

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.

(2) Exceptions

Paragraph (1) shall not apply to-

(A) any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof); or
(B) any other penalty automatically calculated through electronic means.
(c) Penalties

For purposes of this section, the term "penalty" includes any addition to tax or any additional amount.

26 U.S.C. § 6751

Added Pub. L. 105-206, title III, §3306(a), July 22, 1998, 112 Stat. 744; amended Pub. L. 116-260 div. EE, title II, §212(b)(3), Dec. 27, 2020, 134 Stat. 3067.


CODIFICATIONAnother section 212(b) of div. EE of Pub. L. 116-260 amended section 63 of this title.

AMENDMENTS2020-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".


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, title III, §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.
The term "Secretary" means the Secretary of the Treasury or his delegate.
The term "taxpayer" means any person subject to any internal revenue tax.