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Title 26, Internal Revenue CodeRelease 119-110

§6702 Frivolous Tax Submissions

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 › § 6702

Last updated Sep 22, 2026|Official source

Summary

You must pay a $5,000 penalty if you file a tax return or similar paper that either doesn’t give enough facts to show the tax is correct or clearly shows wrong information, and the filing is based on a position the IRS has listed as frivolous or is meant to delay or block tax enforcement. If the IRS notifies you that a submission is frivolous and you withdraw it within 30 days of that notice, you won’t owe the $5,000 for that submission. The IRS can cut the penalty when it thinks that will help people follow the tax rules, and these penalties are added on top of any other penalties. Specified frivolous submission: a listed type of filing that contains an IRS‑listed frivolous position or aims to delay tax enforcement. Specified submission: requests for hearings about liens or levies, and applications for installment agreements, compromises, or taxpayer assistance orders. Certain partnership adjustment filings are treated like a return for these rules.

Full Legal Text

Title 26, §6702

Internal Revenue Code, Source: USLM XML via OLRC

(a)Civil penalty for frivolous tax returns
A person shall pay a penalty of $5,000 if—
(1)such person files what purports to be a return of a tax imposed by this title but which—
(A)does not contain information on which the substantial correctness of the self-assessment may be judged, or
(B)contains information that on its face indicates that the self-assessment is substantially incorrect, and
(2)the conduct referred to in paragraph (1)—
(A)is based on a position which the Secretary has identified as frivolous under subsection (c), or
(B)reflects a desire to delay or impede the administration of Federal tax laws.
(b)Civil penalty for specified frivolous submissions
(1)Imposition of penalty
Except as provided in paragraph (3), any person who submits a specified frivolous submission shall pay a penalty of $5,000.
(2)Specified frivolous submission
For purposes of this section
(A) Specified frivolous submission
(B)Specified submission
The term “specified submission” means—
(i)a request for a hearing under—
(I)section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or
(II)section 6330 (relating to notice and opportunity for hearing before levy), and
(ii)an application under—
(I)section 6159 (relating to agreements for payment of tax liability in installments),
(II)section 7122 (relating to compromises), or
(III)section 7811 (relating to taxpayer assistance orders).
(3)Opportunity to withdraw submission
If the Secretary provides a person with notice that a submission is a specified frivolous submission and such person withdraws such submission within 30 days after such notice, the penalty imposed under paragraph (1) shall not apply with respect to such submission.
(c)Listing of frivolous positions
The Secretary shall prescribe (and periodically revise) a list of positions which the Secretary has identified as being frivolous for purposes of this subsection. The Secretary shall not include in such list any position that the Secretary determines meets the requirement of section 6662(d)(2)(B)(ii)(II).
(d)Reduction of penalty
The Secretary may reduce the amount of any penalty imposed under this section if the Secretary determines that such reduction would promote compliance with and administration of the Federal tax laws.
(e)Penalties in addition to other penalties
The penalties imposed by this section shall be in addition to any other penalty provided by law.
(f)Partnership adjustments
An administrative adjustment request under section 6227 and a partnership adjustment tracking report under section 6226(b)(4)(A) shall be treated as a return for purposes of this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (f). Pub. L. 115–141 added subsec. (f). 2006—Pub. L. 109–432 amended section catchline and text generally, substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b).

Statutory Notes and Related Subsidiaries

Effective Date

of 2018 AmendmentAmendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

Effective Date

of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to submissions made and issues raised after the date on which the Secretary first prescribes a list under subsec. (c) of this section, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title.

Effective Date

Pub. L. 97–248, title III, § 326(c), Sept. 3, 1982, 96 Stat. 617, provided that: “The

Amendments

made by this section [enacting this section] shall apply with respect to documents filed after the date of the enactment of this Act [Sept. 3, 1982].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6702

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110