Treasury Regulations (26 C.F.R.)

26 CFR § 301.6674-1 — Fraudulent statement or failure to furnish statement to employee.

§ 301.6674-1 Fraudulent statement or failure to furnish statement to employee.

For regulations under section 6674, see § 31.6674-1 of this chapter (Employment Tax Regulations).

Last amended: 2026-04-13