26 U.S. Code § 6688 - Assessable penalties with respect to information required to be furnished under

In addition to any criminal penalty provided by law, any person described in section 7654 (a) who is required under section 937 (c) or by regulations prescribed under section 7654 to furnish information and who fails to comply with such requirement at the time prescribed by such regulations unless it is shown that such failure is due to reasonable cause and not to willful neglect, shall pay (upon notice and demand by the Secretary and in the same manner as tax) a penalty of $1,000 for each such failure.


(Added Pub. L. 92–606, § 1(c),Oct. 31, 1972, 86 Stat. 1496, § 6687; renumbered § 6688,Pub. L. 93–406, title II, § 1016(b)(4),Sept. 2, 1974, 88 Stat. 932; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 108–357, title VIII, § 908(b),Oct. 22, 2004, 118 Stat. 1656.)

2004—Pub. L. 108–357inserted “under section 937 (c) or” before “by regulations” and substituted “$1,000” for “$100”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357applicable to taxable years ending after Oct. 22, 2004, see section 908(d)(1) ofPub. L. 108–357, set out as an Effective Date note under section 937 of this title.
Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1972, see section 2 ofPub. L. 92–606, set out in part as a note under section 931 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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