|
U.S. Code, Title 26, Internal Revenue Code
Contents:
Show Summary
Hide Summary
General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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, or 6655; 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.
(Added Pub. L. 105–206, title III, § 3306(a), July 22, 1998, 112 Stat. 744.)
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."
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 6751. Procedural Requirements," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed February 16, 2025, http://www.originalsources.com/Document.aspx?DocID=H3H5816VGFE87ZJ.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 6751. Procedural Requirements." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 16 Feb. 2025. http://www.originalsources.com/Document.aspx?DocID=H3H5816VGFE87ZJ.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 6751. Procedural Requirements' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 16 February 2025, from http://www.originalsources.com/Document.aspx?DocID=H3H5816VGFE87ZJ.
|