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Title 26 — Internal Revenue CodeRelease 119-73

§6682 False information with respect to withholding

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6682

Last updated Apr 6, 2026|Official source

Summary

If a person gives a withholding statement under section 3402 or section 3406 that causes less tax to be withheld under chapter 24, and there was no reasonable basis for that statement when made, the person can be charged a civil penalty in addition to any criminal penalty. The Secretary may cancel the penalty, in whole or in part, if the person’s tax under subtitle A for the year is no more than the sum of (1) the credits allowed by part IV of subchapter A of chapter 1 and (2) estimated tax payments treated as payments on those taxes. The usual deficiency procedures in subchapter B of chapter 63 do not apply to assessing or collecting this penalty.

Full Legal Text

Title 26, §6682

Internal Revenue Code — Source: USLM XML via OLRC

(a)In addition to any criminal penalty provided by law, if—
(1)any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and
(2)as of the time such statement was made, there was no reasonable basis for such statement,
(b)The Secretary may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under subtitle A for the taxable year are equal to or less than the sum of—
(1)the credits against such taxes allowed by part IV of subchapter A of chapter 1, and
(2)the payments of estimated tax which are considered payments on account of such taxes.
(c)Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect to the assessment or collection of any penalty imposed by subsection (a).

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1983—Subsec. (a)(1). Pub. L. 98–67 inserted reference to section 3406 and repealed

Amendments

made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsec. (a)(1). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after
June 30, 1983, par. (1) is amended by inserting “or section 3452(f)(1)(A)” after “section 3402”. section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the

Amendments

made by such subtitle A) had not been enacted. 1981—Pub. L. 97–34 struck out “allowances based on itemized deductions” after “withholding” in section catchline. Subsec. (a). Pub. L. 97–34 substituted provisions relating to imposition of penalty of $500 for statement under section 3402 resulting in decreased amounts withheld under chapter 24 and no reasonable basis existed for making such statement at the time it was made, for provisions relating to imposition of penalty of $50 for statement under section 3402(f)(1)(F) concerning amount of wages under chapter 24, or itemized deductions under section 3402(m), and provisions setting forth conditions for mitigation of such penalty. Subsecs. (b), (c). Pub. L. 97–34 added subsec. (b) and redesignated former subsec. (b) as (c). 1974—Subsec. (b). Pub. L. 93–406 substituted “and certain excise” for “chapter 42.” 1969—Subsec. (b). Pub. L. 91–172 inserted reference to chapter 42 taxes.

Statutory Notes and Related Subsidiaries

Effective Date

of 1983 AmendmentAmendment by section 107(a) of Pub. L. 98–67 effective Aug. 5, 1983, see section 110(c) of Pub. L. 98–67, set out as a note under section 31 of this title.

Effective Date

of 1981 Amendment Pub. L. 97–34, title VII, § 721(d), Aug. 13, 1981, 95 Stat. 341, provided that: “The

Amendments

made by this section [amending section 6682 and 7205 of this title] shall apply to acts and failures to act after December 31, 1981.”

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an

Effective Date

Transitional Rules note under section 410 of this title.

Effective Date

of 1969 AmendmentAmendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an

Effective Date

note under section 4940 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6682

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73