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Title 26 — Internal Revenue CodeRelease 119-73not60

§6751 Procedural Requirements

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter C— Procedural Requirements › § 6751

Last updated Apr 5, 2026|Official source

Summary

The Secretary must send with every penalty notice the name of the penalty, the exact tax code section that applies, and a clear calculation showing how the amount was figured. No penalty can be charged unless the first decision to assess it is personally approved in writing by the immediate supervisor of the person who made that decision, or by a higher official the Secretary names. That approval rule does not apply to additions to tax under sections 6651, 6654, 6655, or 6662 when those additions arise because of paragraph (9) or (10) of subsection (b) of that section, nor to penalties that are automatically calculated by electronic means. For this rule, “penalty” means additions to tax or any extra amount.

Full Legal Text

Title 26, §6751

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b)(1)No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
(2)Paragraph (1) shall not apply to—
(A)any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or
(B)any other penalty automatically calculated through electronic means.
(c)For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Codification Another section 212(b) of div. EE of Pub. L. 116–260 amended section 63 of this title.

Amendments

2022—Subsec. (b)(2)(A). Pub. L. 117–328 substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”. 2020—Subsec. (b)(2)(A). Pub. L. 116–260 substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.

Statutory Notes and Related Subsidiaries

Effective Date

of 2022 AmendmentAmendment by Pub. L. 117–328 applicable to contributions made after Dec. 29, 2022, see section 605(c)(1) of Pub. L. 117–328, set out as a note under section 170 of this title.

Effective Date

of 2020 AmendmentAmendment by Pub. L. 116–260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Pub. L. 116–260, set out as a note under section 62 of this title.

Effective Date

Pub. L. 105–206, title III, § 3306(c), July 22, 1998, 112 Stat. 744, as amended by Pub. L. 106–554, § 1(a)(7) [title III, § 302(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–632, provided that: “The

Amendments

made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after
June 30, 2001. In the case of any notice of penalty issued after
June 30, 2001, and before
July 1, 2003, the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6751

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60