Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6685
Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
Official textgovinfo.govlast amended
In addition to the penalty imposed by section 7207 (relating to fraudulent returns, statements, or other documents), any person who is required to comply with the requirements of subsection (d) of section 6104 and who fails to so comply with respect to any return or application, if such failure is willful, shall pay a penalty of $5,000 with respect to each such return or application.
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Nearby sections (25 sections)
- 6673 · Sanctions and costs awarded by courts
- 6674 · Fraudulent statement or failure to furnish statement to employee
- 6675 · Excessive claims with respect to the use of certain fuels
- 6676 · Erroneous claim for refund or credit
- 6677 · Failure to file information with respect to certain foreign…
- 6678 · [§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct.…
- 6679 · Failure to file returns, etc., with respect to foreign…
- 6680 · [§6680. Repealed. Pub. L. 94–455, title XIX,…
- 6681 · [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i),…
- 6682 · False information with respect to withholding
- 6683 · [§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec.…
- 6684 · Assessable penalties with respect to liability for tax under…
- 6685 · Assessable penalty with respect to public inspection…
- 6686 · Failure to file returns or supply information by DISC or former…
- 6687 · [§6687. Repealed. Pub. L. 101–239, title VII, §7711(b)(1), Dec.…
- 6688 · Assessable penalties with respect to information required to be…
- 6689 · Failure to file notice of redetermination of foreign tax
- 6690 · Fraudulent statement or failure to furnish statement to plan…
- 6691 · [§6691. Reserved]
- 6692 · Failure to file actuarial report
- 6693 · Failure to provide reports on certain tax-favored accounts or…
- 6694 · Understatement of taxpayer's liability by tax return preparer
- 6695 · Other assessable penalties with respect to the preparation of…
- 6695A · Substantial and gross valuation misstatements attributable to…
- 6696 · Rules applicable with respect to sections 6694, 6695, and 6695A