1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6671

View all text of Part I [§ 6671 - § 6720C]

§ 6671. Rules for application of assessable penalties
(a) Penalty assessed as tax
(b) Person defined
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 6671