26 U.S. Code § 6684 - Assessable penalties with respect to liability for tax under chapter 42

If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—
(1) such person has theretofore been liable for tax under such chapter, or
(2) such act or failure to act is both willful and flagrant,
then such person shall be liable for a penalty equal to the amount of such tax.


(Added Pub. L. 91–172, title I, § 101(c),Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4),Dec. 22, 1987, 101 Stat. 1330–467.)

1987—Pub. L. 100–203inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.
Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) ofPub. L. 100–203, set out as an Effective Date note under section 4955 of this title.
Effective Date

Section effective Jan. 1, 1970, see section 101(k)(1) ofPub. L. 91–172, set out as a note under section 4940 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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