# 26 U.S.C. § 6679: Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6679

## Section

- **Citation:** 26 U.S.C. § 6679
- **Heading:** Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
- **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

In addition to any criminal penalty provided by law, any person required to file a return under section 6046 or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $10,000, unless it is shown that such failure is due to reasonable cause.

(Added Pub. L. 87–834, § 20(c) , Oct. 16, 1962 , 76 Stat. 1062 ; amended Pub. L. 91–172, title I, § 101(j)(54) , Dec. 30, 1969 , 83 Stat. 532 ; Pub. L. 93–406, title II, § 1016(a)(22) , Sept. 2, 1974 , 88 Stat. 931 ; Pub. L. 97–248, title III, § 340(b)(1) , (2), title IV, § 405(b), (c)(2), Sept. 3, 1982 , 96 Stat. 634 , 670; Pub. L. 97–448, title III, § 306(c)(2) , Jan. 12, 1983 , 96 Stat. 2406 ; Pub. L. 105–34, title XI, § 1143(b) , Aug. 5, 1997 , 111 Stat. 983 ; Pub. L. 108–357, title IV, § 413(c)(29) , Oct. 22, 2004 , 118 Stat. 1509 ; Pub. L. 115–141, div. U, title IV, § 401(a)(308) , Mar. 23, 2018 , 132 Stat. 1199 .)

## Nearby sections

- [26 U.S.C. § 6671 Rules for application of assessable penalties](https://www.frixlaw.com/law-library/statutes/usc_t26_s6671.md)
- [26 U.S.C. § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s6672.md)
- [26 U.S.C. § 6673 Sanctions and costs awarded by courts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6673.md)
- [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_s6679. Check the current official text before relying on it. Not legal advice.