• § 6671. Rules for application of assessable penalties

• § 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

• § 6673. Sanctions and costs awarded by courts

• § 6674. Fraudulent statement or failure to furnish statement to employee

• § 6675. Excessive claims with respect to the use of certain fuels

• § 6676. Erroneous claim for refund or credit

• § 6677. Failure to file information with respect to certain foreign trusts

• [§ 6678. Repealed.

• § 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

• [§ 6680. Repealed.

• [§ 6681. Repealed.

• § 6682. False information with respect to withholding

• [§ 6683. Repealed.

• § 6684. Assessable penalties with respect to liability for tax under chapter 42

• § 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

• § 6686. Failure to file returns or supply information by DISC or former FSC

• [§ 6687. Repealed.

• § 6688. Assessable penalties with respect to information required to be furnished under section 7654

• § 6689. Failure to file notice of redetermination of foreign tax

• § 6690. Fraudulent statement or failure to furnish statement to plan participant

• [§ 6691. Reserved]

• § 6692. Failure to file actuarial report

• § 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

• § 6694. Understatement of taxpayer’s liability by tax return preparer

• § 6695. Other assessable penalties with respect to the preparation of tax returns for other persons

• § 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals

• § 6695B. Penalty for substantial misstatements on certification provided by supplier

• § 6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

• [§ 6697. Repealed.

• § 6698. Failure to file partnership return

• [§ 6698A. Repealed.

• § 6699. Failure to file S corporation return

• § 6700. Promoting abusive tax shelters, etc.

• § 6701. Penalties for aiding and abetting understatement of tax liability

• § 6702. Frivolous tax submissions

• § 6703. Rules applicable to penalties under sections 6700, 6701, and 6702

• § 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)

• § 6705. Failure by broker to provide notice to payors

• § 6706. Original issue discount information requirements

• § 6707. Failure to furnish information regarding reportable transactions

• § 6707A. Penalty for failure to include reportable transaction information with return

• § 6708. Failure to maintain lists of advisees with respect to reportable transactions

• § 6709. Penalties with respect to mortgage credit certificates

• § 6710. Failure to disclose that contributions are nondeductible

• § 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

• § 6712. Failure to disclose treaty-based return positions

• § 6713. Disclosure or use of information by preparers of returns

• § 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

• § 6715. Dyed fuel sold for use or used in taxable use, etc.

• § 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems

• [§ 6716. Repealed.

• § 6717. Refusal of entry

• § 6718. Failure to display tax registration on vessels

• § 6719. Failure to register or reregister

• § 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

• § 6720A. Penalty with respect to certain adulterated fuels

• § 6720B. Fraudulent identification of exempt use property

• § 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance