WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 68

26 U.S.C. 6671: Rules for application of assessable penalties

Created in 1976 by Public Law 94-455. Not changed since. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (1).

This Congress

  • S. 5441 TAS Act · reported by committee · would change (a)

How it got here

1976

  • Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.