26 USC 6651 - Failure to file tax return or to pay tax

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Amendments

2019—Subsec. (a). Puspan. L. 116–94, § 402(a), substituted “$435” for “$330” in concluding provisions.

Puspan. L. 116–25, § 3201(a), substituted “$330” for “$205” in concluding provisions.

Subsec. (j)(1). Puspan. L. 116–94, § 402(span), substituted “$435” for “$330”.

Puspan. L. 116–25, § 3201(span), substituted “2020” for “2014”, “$330” for “$205”, and “2019” for “2013”.

2018—Subsec. (i). Puspan. L. 115–141, § 206(n)(1), added subsec. (i). Former subsec. (i) redesignated (j).

Subsec. (j). Puspan. L. 115–141, § 401(a)(299)(A), which directed amendment of subsec. (i) by inserting “an amount equal to” after “increased by” and “for the calendar year” after “section 1(f)(3)”, was executed by making the insertions in subsec. (j) to reflect the probable intent of Congress and the redesignation of subsec. (i) as (j) by Puspan. L. 115–141, § 206(n)(1), effective as if included in Puspan. L. 114–74. See Amendment and Effective Date of 2018 Amendment notes below.

Puspan. L. 115–141, § 206(n)(1), redesignated subsec. (i) as (j).

2017—Subsec. (i)(1). Puspan. L. 115–97 substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2016—Subsec. (a). Puspan. L. 114–125, § 921(a), substituted “$205” for “$135” in concluding provisions.

Subsec. (i)(1). Puspan. L. 114–125, § 921(span), substituted “$205” for “$135”.

2014—Subsec. (i). Puspan. L. 113–295 added subsec. (i).

2008—Subsec. (a). Puspan. L. 110–245 substituted “$135” for “$100” in concluding provisions.

1998—Subsec. (h). Puspan. L. 105–206 added subsec. (h).

1996—Subsec. (a)(3). Puspan. L. 104–168, § 303(span)(2), substituted “21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)” for “10 days of the date of the notice and demand therefor”.

Subsec. (g). Puspan. L. 104–168, § 1301(a), added subsec. (g).

1989—Subsec. (f). Puspan. L. 101–239 added subsec. (f).

1987—Subsec. (e). Puspan. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

1986—Subsec. (c)(1). Puspan. L. 99–514, § 1502(span), amended par. (1) generally, striking out the designation “(A)” before “With respect to”, inserting “(or fraction thereof)”, and striking out subpar. (B) which read as follows: “With respect to any return, the maximum amount of the addition permitted under paragraph (3) of subsection (a) shall be reduced by the amount of the addition under paragraph (1) of subsection (a) (determined without regard to the last sentence of such subsection) which is attributable to the tax for which the notice and demand is made and which is not paid within 10 days of notice and demand.”

Subsecs. (d), (e). Puspan. L. 99–514, § 1502(a), added subsec. (d) and redesignated former subsec. (d) as (e).

1984—Subsec. (d). Puspan. L. 98–369 in amending subsec. (d) generally, substituted in span “estimated tax” for “declarations of estimated tax”, struck out provisions making section inapplicable to any failure to file a declaration of estimated tax required by section 6015 or to any failure to pay any estimated tax required to be paid by section 6153, and made section inapplicable to any failure to pay any estimated tax required to be paid by section 6654.

1982—Subsec. (a). Puspan. L. 97–248, § 318(a), inserted provision that, in the case of a failure to file a return of tax imposed by chapter 1 within 60 days of the date prescribed for filing of such return (determined with regard to any extensions of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to tax under par. (1) shall not be less than the lesser of $100 or 100 percent of the amount required to be shown as tax on such return.

Subsec. (c)(1)(A). Puspan. L. 97–248, § 318(span)(1), inserted provision that in any case described in last sentence of subsec. (a), the amount of the addition under par. (1) of subsec. (a) shall not be reduced under first sentence of this subpar. below the amount provided in such last sentence.

Subsec. (c)(1)(B). Puspan. L. 97–248, § 318(span)(2), inserted “(determined without regard to the last sentence of such subsection)” after “paragraph (1) of subsection (a)”.

1976—Subsec. (e). Puspan. L. 94–455 struck out subsec. (e) which related to certain interest equalization tax returns.

1971—Subsec. (e). Puspan. L. 92–9 added subsec. (e).

1969—Subsec. (a). Puspan. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).

Subsec. (span). Puspan. L. 91–172 designated existing provisions as par. (1) and added pars. (2) and (3).

Subsecs. (c), (d). Puspan. L. 91–172 added subsec. (c), redesignated former subsec. (c) as (d) and struck out reference to section 6016 of this title and provided that this section would not be applicable for failure to pay any estimated tax required under section 6153 or 6154 of this title.

1968—Subsec. (c). Puspan. L. 90–364 struck out reference to section 6016.

Statutory Notes and Related Subsidiaries

Effective Date of 2019 Amendment

Puspan. L. 116–94, div. O, title IV, § 402(c), Dec. 20, 2019, 133 Stat. 3180, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for which (including extensions) is after December 31, 2019.”

Puspan. L. 116–25, title III, § 3201(c), July 1, 2019, 133 Stat. 1017, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed after December 31, 2019.”

Effective Date of 2018 Amendment

Amendment by section 206(n)(1) of Puspan. L. 115–141 effective as if included in section 1101 of Puspan. L. 114–74, see section 207 of Puspan. L. 115–141, set out as a note under section 6031 of this title.

Effective Date of 2017 Amendment

Amendment by Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Effective Date of 2016 Amendment

Puspan. L. 114–125, title IX, § 921(c), Fespan. 24, 2016, 130 Stat. 281, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be filed in calendar years after 2015.”

Effective Date of 2014 Amendment

Puspan. L. 113–295, div. B, title II, § 208(h), Dec. 19, 2014, 128 Stat. 4074, as amended by Puspan. L. 115–141, div. U, title I, § 105(a), Mar. 23, 2018, 132 Stat. 1170, provided that:

“(1)In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 6652, 6695, 6698, 6699, 6721, and 6722 of this title] shall apply to returns required to be filed, and statements required to be furnished, after December 31, 2014.

“(2)Subsection (c).—The amendment made by subsection (c) [amending section 6695 of this title] shall apply to returns or claims for refund filed after December 31, 2014.”

[Puspan. L. 115–141, div. U, title I, § 105(span), Mar. 23, 2018, 132 Stat. 1170, provided that: “The amendments made by this section [amending section 208(h) of div. B of Puspan. L. 113–295, set out above] shall take effect as if included in section 208 of the Stephen Beck, Jr., ABLE Act of 2014 [div. B of Puspan. L. 113–295].”]

Effective Date of 2008 Amendment

Puspan. L. 110–245, title III, § 303(span), June 17, 2008, 122 Stat. 1649, provided that: “The amendment made by this section [amending this section] shall apply to returns required to be filed after December 31, 2008.”

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3303(span), July 22, 1998, 112 Stat. 742, provided that: “The amendment made by this section [amending this section] shall apply for purposes of determining additions to the tax for months beginning after December 31, 1999.”

Effective Date of 1996 Amendment

Amendment by section 303(span)(2) of Puspan. L. 104–168 applicable in case of any notice and demand given after Dec. 31, 1996, see section 303(c) of Puspan. L. 104–168, set out as a note under section 6601 of this title.

Puspan. L. 104–168, title XIII, § 1301(span), July 30, 1996, 110 Stat. 1475, provided that: “The amendment made by subsection (a) [amending this section] shall apply in the case of any return the due date for which (determined without regard to extensions) is after the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1989 Amendment

Puspan. L. 101–239, title VII, § 7741(span), Dec. 19, 1989, 103 Stat. 2405, provided that: “The amendment made by subsection (a) [amending this section] shall apply in the case of failures to file returns the due date for which (determined without regard to extensions) is after December 31, 1989.”

Effective Date of 1987 Amendment

Amendment by Puspan. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Puspan. L. 100–203, set out as a note under section 585 of this title.

Effective Date of 1986 Amendment

Puspan. L. 99–514, title XV, § 1502(c), Oct. 22, 1986, 100 Stat. 2741, provided that:

“(1)Subsection (a).—The amendments made by subsection (a) [amending this section] shall apply—

“(A) to failures to pay which begin after December 31, 1986, and

“(B) to failures to pay which begin on or before December 31, 1986, if after December 31, 1986—

“(i) notice (or renotice) under section 6331(d) of the Internal Revenue Code of 1954 [now 1986] is given with respect to such failure, or

“(ii) notice and demand for immediate payment of the underpayment is made under the last sentence of section 6331(a) of such Code.

In the case of a failure to pay described in subparagraph (B), paragraph (2) of section 6651(d) of such Code (as added by subsection (a)) shall be applied by taking into account the first notice (or renotice) after December 31, 1986.

“(2)Subsection (span).—The amendment made by subsection (span) [amending this section] shall apply to amounts assessed after December 31, 1986, with respect to failures to pay which begin before, on, or after such date.”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Puspan. L. 98–369, set out as a note under section 6654 of this title.

Effective Date of 1982 Amendment

Puspan. L. 97–248, title III, § 318(c), Sept. 3, 1982, 96 Stat. 610, provided that: “The amendments made by this section [amending this section] shall apply to returns the due date for filing of which (including extensions) is after December 31, 1982.”

Effective Date of 1971 Amendment

Puspan. L. 92–9, § 3(j)(3), Apr. 1, 1971, 85 Stat. 22, provided that: “The amendments made by this subsection [amending this section and section 6680 of this title] shall apply with respect to returns required to be filed on or after the date of the enactment of this Act [Apr. 1, 1971].”

Effective Date of 1969 Amendment

Puspan. L. 91–172, title IX, § 943(d), Dec. 30, 1969, 83 Stat. 729, provided that: “The amendments made by subsections (a) [amending this section] and (c) [amending sections 3121, 5684, and 6653 of this title] shall apply with respect to returns the date prescribed by law (without regard to any extension of time) for filing of which is after December 31, 1969, and with respect to notices and demands for payment of tax made after December 31, 1969. The amendment made by subsection (span) [amending section 6656 of this title] shall apply with respect to deposits the time for making of which is after December 31, 1969.”

Effective Date of 1968 Amendment

Amendment by Puspan. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Puspan. L. 90–364, see section 103(f) of Puspan. L. 90–364, set out as a note under section 243 of this title.

Illegal Tax Protester Designation

Puspan. L. 105–206, title III, § 3707, July 22, 1998, 112 Stat. 778, provided that:

“(a)Prohibition.—The officers and employees of the Internal Revenue Service—

“(1) shall not designate taxpayers as illegal tax protesters (or any similar designation); and

“(2) in the case of any such designation made on or before the date of the enactment of this Act [July 22, 1998]—

“(A) shall remove such designation from the individual master file; and

“(B) shall disregard any such designation not located in the individual master file.

“(span)Designation of Nonfilers Allowed.—An officer or employee of the Internal Revenue Service may designate any appropriate taxpayer as a nonfiler, but shall remove such designation once the taxpayer has filed income tax returns for 2 consecutive taxable years and paid all taxes shown on such returns.

“(c)Effective Date.—The provisions of this section shall take effect on the date of the enactment of this Act [July 22, 1998], except that the removal of any designation under subsection (a)(2)(A) shall not be required to begin before January 1, 1999.”