26 U.S.C. § 6723
Failure to comply with other information reporting requirements
In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.
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Cited by 11
- 26 CFR § 1.529A-5 — Reporting of the establishment of and contributions to an ABLE account.
- 26 CFR § 1.529A-6 — Reporting of distributions from and termination of an ABLE account.
- 26 CFR § 1.6045-4 — Information reporting on real estate transactions.
- 26 CFR § 1.6045-5 — Information reporting on payments to attorneys.
- 26 CFR § 1.6050H-2 — Time, form, and manner of reporting interest received on qualified mortgage.
- 26 CFR § 1.6050S-1 — Information reporting for qualified tuition and related expenses.
- 26 CFR § 1.6050S-3 — Information reporting for payments of interest on qualified education loans.
- 26 CFR § 1.6050X-1 — Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
- 26 CFR § 301.6723-1 — Failure to comply with other information reporting requirements.
- 26 CFR § 301.6724-1 — Reasonable cause.
- 26 CFR § 31.3511-1 — Certified professional employer organization.
Nearby sections (25 sections)
- 6715 · Dyed fuel sold for use or used in taxable use, etc.
- 6715A · Tampering with or failing to maintain security requirements for…
- 6716 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 6717 · Refusal of entry
- 6718 · Failure to display tax registration on vessels
- 6719 · Failure to register or reregister
- 6720 · Fraudulent acknowledgments with respect to donations of motor…
- 6720A · Penalty with respect to certain adulterated fuels
- 6720B · Fraudulent identification of exempt use property
- 6720C · Penalty for failure to notify health plan of cessation of…
- 6721 · Failure to file correct information returns
- 6722 · Failure to furnish correct payee statements
- 6723 · Failure to comply with other information reporting requirements
- 6724 · Waiver; definitions and special rules
- 6725 · Failure to report information under section 4101
- 6726 · Failure to comply with information reporting requirements…
- 6751 · Procedural requirements
- 6801 · Authority for establishment, alteration, and distribution
- 6802 · Supply and distribution
- 6803 · Accounting and safeguarding
- 6804 · Attachment and cancellation
- 6805 · Redemption of stamps
- 6806 · Occupational tax stamps
- 6807 · Stamping, marking, and branding seized goods
- 6808 · Special provisions relating to stamps