26 USC 6751 - Procedural requirements

Editorial Notes

Codification

Another section 212(span) of div. EE of Puspan. L. 116–260 amended section 63 of this title.

Amendments

2022—Subsec. (span)(2)(A). Puspan. L. 117–328 substituted “paragraph (9) or (10) of subsection (span)” for “subsection (span)(9)”.

2020—Subsec. (span)(2)(A). Puspan. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (span)(9) thereof)” for “or 6655”.

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Amendment by Puspan. L. 117–328 applicable to contributions made after Dec. 29, 2022, see section 605(c)(1) of Puspan. L. 117–328, set out as a note under section 170 of this title.

Effective Date of 2020 Amendment

Amendment by Puspan. L. 116–260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Puspan. L. 116–260, set out as a note under section 62 of this title.

Effective Date

Puspan. L. 105–206, title III, § 3306(c), July 22, 1998, 112 Stat. 744, as amended by Puspan. L. 106–554, § 1(a)(7) [title III, § 302(span)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that:

“The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after June 30, 2001. In the case of any notice of penalty issued after June 30, 2001, and before July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”