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

26 U.S.C. 6751: Procedural requirements

Created in 1998 by the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). Changed by 2 later laws. 1 bill in this Congress would change it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

How it got hereLaws that created or changed it, newest first

2022Consolidated Appropriations Act, 2023

2020Consolidated Appropriations Act, 2021

1998Internal Revenue Service Restructuring and Reform Act of 1998created it

26 U.S.C. 6751Procedural requirements

(a)Computation of penalty included in notice

(b)Approval of assessmentadded to

(c)Penalties

(d)Newnew

This CongressBills that change it or would

S. 5441TAS Actreported by committee

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (b), (d)

How it got here

2022

Pub. L. 117–328 substituted "paragraph (9) or (10) of subsection (b)" for "subsection (b)(9)". (Consolidated Appropriations Act, 2023) Law text · (b)

2020

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". (Consolidated Appropriations Act, 2021) Law text · (b)

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.