Title 26, Internal Revenue CodeRelease 119-110
§6682 False Information with Respect to Withholding
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6682
Summary
If a person gives a statement under section 3402 or 3406 that causes less money to be taken out under chapter 24, and there was no reasonable reason for that statement when it was made, the person must pay a $500 civil penalty in addition to any criminal penalty. The Secretary may cancel or reduce the $500 if the person's tax for the year is no more than the sum of certain credits (part IV of subchapter A of chapter 1) plus their estimated tax payments. The normal 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)Civil penalty
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,
such individual shall pay a penalty of $500 for such statement.
(b)Exception
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)
(2)the payments of estimated tax which are considered payments on account of such taxes.
(c)Deficiency procedures not to apply
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 L. 98–67 inserted reference to section 3406 and repealed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 L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub.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
Sep 22, 2026
Release point: 119-110