26 USC 6708

U.S Code last checked for updates: Sep 21, 2026

§ 6708.

(a)

Imposition of penalty

(1)

In general

(2)

Reasonable cause exception

(b)

Penalty in addition to other penalties

(Added Pub. L. 98–369, div. A, title I, § 142(b), July 18, 1984, 98 Stat. 682; amended Pub. L. 99–514, title XV, § 1534(a), Oct. 22, 1986, 100 Stat. 2750; Pub. L. 108–357, title VIII, §§ 815(b)(5)(A), 817(a), Oct. 22, 2004, 118 Stat. 1583, 1584.)

cite as: 26 USC 6708