# 26 U.S.C. § 6671: Rules for application of assessable penalties

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6671

## Section

- **Citation:** 26 U.S.C. § 6671
- **Heading:** Rules for application of assessable penalties
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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 > PART I—GENERAL PROVISIONS

## Text

The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to “tax” imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.

( Aug. 16, 1954, ch. 736 , 68A Stat. 828 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)

## Nearby sections

- [26 U.S.C. § 6671 Rules for application of assessable penalties](https://www.frixlaw.com/law-library/statutes/usc_t26_s6671.md)
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- [26 U.S.C. § 6674 Fraudulent statement or failure to furnish statement to employee](https://www.frixlaw.com/law-library/statutes/usc_t26_s6674.md)
- [26 U.S.C. § 6675 Excessive claims with respect to the use of certain fuels](https://www.frixlaw.com/law-library/statutes/usc_t26_s6675.md)
- [26 U.S.C. § 6676 Erroneous claim for refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6676.md)
- [26 U.S.C. § 6677 Failure to file information with respect to certain foreign trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6677.md)
- [26 U.S.C. § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6678.md)
- [26 U.S.C. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships](https://www.frixlaw.com/law-library/statutes/usc_t26_s6679.md)
- [26 U.S.C. § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6680.md)
- [26 U.S.C. § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6681.md)
- [26 U.S.C. § 6682 False information with respect to withholding](https://www.frixlaw.com/law-library/statutes/usc_t26_s6682.md)
- [26 U.S.C. § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6683.md)
- [26 U.S.C. § 6684 Assessable penalties with respect to liability for tax under chapter 42](https://www.frixlaw.com/law-library/statutes/usc_t26_s6684.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6671. Check the current official text before relying on it. Not legal advice.