26 U.S. Code Part I - GENERAL PROVISIONS

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Sec. 6651. Failure to file tax return or pay tax. [1]    So in original. Does not conform to section catchline. 6652. Failure to file certain information returns, registration statements, etc. 6653. Failure to pay stamp tax. 6654. Failure by individual to pay estimated income tax. 6655. Failure by corporation to pay estimated income tax. 6656. Failure to make deposit of taxes. 6657. Bad checks. 6658. Coordination with title 11. [6659 to 6661. Repealed.]
Amendments

1996—Pub. L. 104–188, title I, § 1704(t)(19),Aug. 20, 1996, 110 Stat. 1888, struck out item 6662 “Applicable rules”.
1989—Pub. L. 101–239, title VII, §§ 7721(c)(13), (14), 7742(b),Dec. 19, 1989, 103 Stat. 2400, 2405, added part heading, substituted “Failure to pay stamp tax” for “Additions to tax for negligence and fraud” in item 6653, substituted “of taxes” for “of taxes or over-statement of deposits” in item 6656, and struck out items 6659 “Addition to tax in the case of valuation overstatements for purposes of the income tax”, 6659A “Addition to tax in case of overstatements of pension liabilities”, 6660 “Addition to tax in the case of valuation understatement for purposes of estate or gift taxes”, and 6661 “Substantial understatement of liability”.
1986—Pub. L. 99–514, title XI, § 1138(b), title XV, § 1503(d)(2),Oct. 22, 1986, 100 Stat. 2486, 2743, substituted “Additions to tax for negligence and fraud” for “Failure to pay tax” in item 6653 and added item 6659A.
1984—Pub. L. 98–369, div. A, title I, § 155(c)(2)(B),July 18, 1984, 98 Stat. 695, added item 6660.
1982—Pub. L. 97–248, title III, § 323(b),Sept. 3, 1982, 96 Stat. 615, added item 6661 and redesignated former item 6660 as 6662. See Codification note set out under section 6662 of this title.
1981—Pub. L. 97–34, title VII, §§ 722(a)(2), 724 (b)(2),Aug. 13, 1981, 95 Stat. 342, 345, inserted “or overstatement of deposits” in item 6656, added item 6659, and redesignated item 6659 as 6660.
1980—Pub. L. 96–589, § 6(e)(2),Dec. 24, 1980, 94 Stat. 3408, added item 6658.
1979—Pub. L. 96–167, § 6(b),Dec. 29, 1979, 93 Stat. 1276, struck out item 6658 “Addition to tax in case of jeopardy”.
1974—Pub. L. 93–406, title II, § 1031(b)(1)(B)(ii),Sept. 2, 1974, 88 Stat. 946, inserted “, registration statements, etc.” in item 6652.
1969—Pub. L. 91–172, title IX, § 943(c)(5), 83 Stat. 729, inserted “or pay tax” in item 6651.


Footnotes
[1]  So in original. Does not conform to section catchline.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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
§ 6655nt new2012112-163 [Sec.] 4126 Stat. 1277
§ 6655nt new2012112-96 [Sec.] 7001126 Stat. 256

 

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