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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 68
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
subchapter B
Assessable Penalties
Subchapter B. Assessable Penalties
PART
I
[§ 6671 - § 6720C]
- GENERAL PROVISIONS
PART
II
[§ 6721 - § 6725]
- FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING REQUIREMENTS