Title 26 — Internal Revenue CodeRelease 119-73

§6671 Rules for Application of Assessable Penalties

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties › Part I— GENERAL PROVISIONS › § 6671

Last updated Apr 6, 2026|Official source

Summary

Assessable tax penalties are collected the same way as taxes: they are due when the IRS sends notice and demand, and references to "tax" in the tax code generally include these penalties too. For these penalty rules, a "person" includes a corporate officer or employee, or a partner or partnership employee, who had the duty to perform the act that was violated — so individuals can be held personally responsible.

Full Legal Text

Title 26, §6671

Internal Revenue Code — Source: USLM XML via OLRC

(a)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.

(b)The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6671

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73