View all text of Part I [§ 6671 - § 6720C]
§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
(a) Civil penalty
(1) In general
(2) Increase in penalty where failure continues after notification
(b) Deficiency procedures not to apply
(Added Pub. L. 87–834, § 20(c), Oct. 16, 1962, 76 Stat. 1062; amended Pub. L. 91–172, title I, § 101(j)(54), Dec. 30, 1969,