Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6751
Procedural requirements
# (a) Computation of penalty included in notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
# (b) Approval of assessment
(1) In general No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate. (2) Exceptions Paragraph (1) shall not apply to— (A) any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or (B) any other penalty automatically calculated through electronic means.
# (c) Penalties
For purposes of this section, the term "penalty" includes any addition to tax or any additional amount.
Source: view the official text
Nearby sections (25 sections)
- 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
- 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
- 6851 · Termination assessments of income tax
- 6852 · Termination assessments in case of flagrant political…
- 6861 · Jeopardy assessments of income, estate, gift, and certain excise…
- 6862 · Jeopardy assessment of taxes other than income, estate, gift,…