Treasury Regulations (26 C.F.R.)
26 CFR § 31.6682-1
False information with respect to withholding.
# (a) Civil penalty.
If any individual makes a statement under section 3402 (relating to income tax collected at source) which results in a lesser amount of income tax actually deducted and withheld than is properly allowable under section 3402 and, at the time the statement was made, there was no reasonable basis for the statement, the individual shall pay a penalty of $500 for the statement. There was a reasonable basis for a statement of the number of exemptions an individual claimed on a Form W-4, if the individual properly completed the Form W-4 by taking into account only allowable amounts for items which are allowable and by computing the number of exemptions in accordance with the instructions on the Form W-4. This penalty is in addition to any criminal penalty provided by law. This penalty may be assessed at any time after the statement is made, until the expiration of the applicable statute of limitations.
# (b) Deficiency procedures not to apply.
The civil penalty imposed by section 6682 may be assessed and collected without regard to the deficiency procedures provided by Subchapter B of Chapter 63 of the Code.
[T.D. 7963, 49 FR 28706, July 16, 1984]
Source: view the official text
In this part (40 sections)
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
- 31.6302-4 · Deposit rules for withheld income taxes attributable to…
- 31.6302(b)-1 · (b)-1 Method of collection.
- 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
- 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
- 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
- 31.6302(c)-4 · (c)-4 Cross references.
- 31.6361-1 · Collection and administration of qualified State individual…
- 31.6402(a)-1 · (a)-1 Credits or refunds.
- 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
- 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
- 31.6404(a)-1 · (a)-1 Abatements.
- 31.6413(a)-1 · (a)-1 Repayment or reimbursement by employer of tax…
- 31.6413(a)-2 · (a)-2 Adjustments of overpayments.
- 31.6413(a)-3 · (a)-3 Repayment by payor of tax erroneously collected…
- 31.6413(b)-1 · (b)-1 Overpayments of certain employment taxes.
- 31.6413(c)-1 · (c)-1 Special refunds.
- 31.6414-1 · Credit or refund of income tax withheld from wages.
- 31.6652(c)-1 · (c)-1 Failure of employee to report tips for purposes of…
- 31.6674-1 · Penalties for fraudulent statement or failure to furnish…
- 31.6682-1 · False information with respect to withholding.
- 31.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 31.6694-2 · Penalties for understatement due to an unreasonable…
- 31.6694-3 · Penalty for understatement due to willful, reckless, or…
- 31.6694-4 · Extension of period of collection when tax return preparer…
- 31.6695-1 · Other assessable penalties with respect to the preparation…
- 31.6696-1 · Claims for credit or refund by tax return preparers.
- 31.7701-1 · Tax return preparer.
- 31.7701-2 · Definitions; spouse, husband and wife, husband, wife,…
- 31.7805-1 · Promulgation of regulations.