26 U.S.C. § 6653
Failure to pay stamp tax
Any person (as defined in section 6671(b)) who—
willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or
willfully attempts in any manner to evade or defeat any such tax or the payment thereof,
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Cited by 12
- 26 CFR § 1.6013-2 — Joint return after filing separate return.
- 26 CFR § 1.7519-2T — Required payments—procedures and administration (temporary).
- 26 CFR § 1.9000-5 — Effect of filing statement.
- 26 CFR § 301.6110-1 — Public inspection of written determinations and background file documents.
- 26 CFR § 301.6621-2T — Questions and answers relating to the increased rate of interest on substantial underpayments attributable to certain tax motivated transactions (temporary).
- 26 CFR § 301.6651-1 — Failure to file tax return or to pay tax.
- 26 CFR § 301.6653-1 — Failure to pay tax.
- 26 CFR § 301.6659-1 — Applicable rules.
- 26 CFR § 301.6672-1 — Failure to collect and pay over tax, or attempt to evade or defeat tax.
- 26 CFR § 601.106 — Appeals functions.
- 26 U.S.C. § 5684 — Penalties relating to the payment and collection of liquor taxes
- 26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
Nearby sections (25 sections)
- 6532 · Periods of limitation on suits
- 6533 · Cross references
- 6601 · Interest on underpayment, nonpayment, or extensions of time for…
- 6602 · Interest on erroneous refund recoverable by suit
- 6603 · Deposits made to suspend running of interest on potential…
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements
- 6651 · Failure to file tax return or to pay tax
- 6652 · Failure to file certain information returns, registration…
- 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 · Improper claim for Trump account contribution pilot program…
- 6659A · Repealed. Pub. L. 101–239, title VII, § 7721(c)(2), Dec. 19,…
- 6662 · Imposition of accuracy-related penalty on underpayments
- 6662A · Imposition of accuracy-related penalty on understatements with…
- 6663 · Imposition of fraud penalty
- 6664 · Definitions and special rules
- 6665 · Applicable rules