ACCURACY-RELATED AND FRAUD PENALTIES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
  6. Additions to the Tax and Additional Amounts
  7. ACCURACY-RELATED AND FRAUD PENALTIES

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Section
6662

Imposition of accuracy-related penalty on underpayments

Section
6662A

Imposition of accuracy-related penalty on understatements with respect to reportable transactions

Section
6663

Imposition of fraud penalty

Section
6664

Definitions and special rules