View all text of Part I [§ 6671 - § 6720C]
§ 6708. Failure to maintain lists of advisees with respect to reportable transactions
(a) Imposition of penalty
(1) In general
(2) Reasonable cause exception
(b) Penalty in addition to other penalties
(Added Pub. L. 98–369, div. A, title I, § 142(b), July 18, 1984, 98 Stat. 682; amended Pub. L. 99–514, title XV, § 1534(a), Oct. 22, 1986, 100 Stat. 2750; Pub. L. 108–357, title VIII, §§ 815(b)(5)(A), 817(a), Oct. 22, 2004, 118 Stat. 1583, 1584.)