1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 68
  5. subchapter B
  6. part I
  7. § 6717

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

§ 6717. Refusal of entry
(a) In general
(b) Joint and several liability
(1) In general
(2) Affiliated groups
(c) Reasonable cause exception
(Added Pub. L. 108–357, title VIII, § 859(a), Oct. 22, 2004, 118 Stat. 1617.)

CITE AS: 26 USC 6717