Part I - GENERAL PROVISIONS

Section 6671 - Rules for application of assessable penalties
Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
Section 6673 - Sanctions and costs awarded by courts
Section 6674 - Fraudulent statement or failure to furnish statement to employee
Section 6675 - Excessive claims with respect to the use of certain fuels
Section 6676 - Erroneous claim for refund or credit
Section 6677 - Failure to file information with respect to certain foreign trusts
Section 6678 - Repealed
Section 6679 - Failure to file returns, etc., with respect to foreign corporations or foreign partnerships
Section 6680 - Repealed
Section 6681 - Repealed
Section 6682 - False information with respect to withholding
Section 6683 - Repealed
Section 6684 - Assessable penalties with respect to liability for tax under chapter 42
Section 6685 - Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations
Section 6686 - Failure to file returns or supply information by DISC or former FSC
Section 6687 - Repealed
Section 6688 - Assessable penalties with respect to information required to be furnished under section 7654
Section 6689 - Failure to file notice of redetermination of foreign tax
Section 6690 - Fraudulent statement or failure to furnish statement to plan participant
Section 6691 - Reserved
Section 6692 - Failure to file actuarial report
Section 6693 - Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions
Section 6694 - Understatement of taxpayer's liability by tax return preparer
Section 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
Section 6695A - Substantial and gross valuation misstatements attributable to incorrect appraisals
Section 6696 - Rules applicable with respect to sections 6694, 6695, and 6695A
Section 6697 - Repealed
Section 6698 - Failure to file partnership return
Section 6698A - Repealed
Section 6699 - Failure to file S corporation return
Section 6700 - Promoting abusive tax shelters, etc
Section 6701 - Penalties for aiding and abetting understatement of tax liability
Section 6702 - Frivolous tax submissions
Section 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702
Section 6704 - Failure to keep records necessary to meet reporting requirements under section 6047(d)
Section 6705 - Failure by broker to provide notice to payors
Section 6706 - Original issue discount information requirements
Section 6707 - Failure to furnish information regarding reportable transactions
Section 6707A - Penalty for failure to include reportable transaction information with return
Section 6708 - Failure to maintain lists of advisees with respect to reportable transactions
Section 6709 - Penalties with respect to mortgage credit certificates
Section 6710 - Failure to disclose that contributions are nondeductible
Section 6711 - Failure by tax-exempt organization to disclose that certain information or service available from Federal Government
Section 6712 - Failure to disclose treaty-based return positions
Section 6713 - Disclosure or use of information by preparers of returns
Section 6714 - Failure to meet disclosure requirements applicable to quid pro quo contributions
Section 6715 - Dyed fuel sold for use or used in taxable use, etc
Section 6715A - Tampering with or failing to maintain security requirements for mechanical dye injection systems
Section 6716 - Repealed
Section 6717 - Refusal of entry
Section 6718 - Failure to display tax registration on vessels
Section 6719 - Failure to register or reregister
Section 6720 - Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes
Section 6720A - Penalty with respect to certain adulterated fuels
Section 6720B - Fraudulent identification of exempt use property
Section 6720C - Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance