PART II—ACCURACY-RELATED AND FRAUD PENALTIES

Sec.
6662.
Imposition of accuracy-related penalty on underpayments.
6662A.
Imposition of accuracy-related penalty on understatements with respect to reportable transactions.
6663.
Imposition of fraud penalty.
6664.
Definitions and special rules.

        

Editorial Notes

Amendments

2004—Pub. L. 108–357, title VIII, §812(e)(2), Oct. 22, 2004, 118 Stat. 1580, added items 6662 and 6662A and struck out former item 6662 "Imposition of accuracy-related penalty".

1989—Pub. L. 101–239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2395, added part heading and analysis of sections.