Title 26 — Internal Revenue CodeRelease 119-73not60

§6717 Refusal of Entry

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 › § 6717

Last updated Apr 5, 2026|Official source

Summary

If someone refuses to let the Secretary enter or refuses to allow other actions the Secretary can take under section 4083(d)(1), that person must pay a $1,000 penalty. If a business is fined, any officer, employee, or agent who took part in the refusal on purpose must also pay and is responsible for the full penalty. If the business is part of an affiliated group (see section 1504(a)), the parent company is also responsible. No penalty applies if the failure was due to reasonable cause.

Full Legal Text

Title 26, §6717

Internal Revenue Code — Source: USLM XML via OLRC

(a)In addition to any other penalty provided by law, any person who refuses to admit entry or refuses to permit any other action by the Secretary authorized by section 4083(d)(1) shall pay a penalty of $1,000 for such refusal.

(b)(1)If a penalty is imposed under this section on any business entity, each officer, employee, or agent of such entity or other contracting party who willfully participated in any act giving rise to such penalty shall be jointly and severally liable with such entity for such penalty.

(2)If a business entity described in paragraph (1) is part of an affiliated group (as defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with such entity for the penalty imposed under this section.

(c)No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Section effective Jan. 1, 2005, see section 859(c) of Pub. L. 108–357, set out as an

Effective Date

of 2004 Amendment note under section 4083 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6717

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60