§ 301.6653-1 Failure to pay tax.
Amended 1958, 1969, 1971, 1974, 1980, 1981, 1982, 1983, 1984, 1985, 1986, 1988, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “Failure to pay stamp tax” for “Additions to tax for negligence and fraud” in section catchline and amended text generally, substituting a single par. for former subsecs. (a) to (g).
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(b)(2)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “If any part of any underpayment (as defined in subsection (c)) is due to negligence or disregard of rules or regulations, there shall be added to the tax an amount equal to the sum of—
“(A) 5 percent of the underpayment, and
“(B) an amount equal to 50 percent of the interest payable under section 6601 with respect to the portion of such underpayment which is attributable to negligence for the period beginning on the last date prescribed by law for payment of such underpayment (determined without regard to any extension) and ending on the date of the assessment of the tax (or, if earlier, the date of the payment of the tax).”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(b)(2)(B), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “If any part of any underpayment (as defined in subsection (c)) of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to the sum of—
“(A) 75 percent of the portion of the underpayment which is attributable to fraud, and
“(B) an amount equal to 50 percent of the interest payable under section 6601 with respect to such portion for the period beginning on the last day prescribed by law for payment of such underpayment (determined without regard to any extension) and ending on the date of the assessment of the tax or, if earlier, the date of the payment of the tax.”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(b)(3), inserted at end “If any penalty is imposed under subsection (a) by reason of the preceding sentence, only the portion of the underpayment which is attributable to the failure described in the preceding sentence shall be taken into account in determining the amount of the penalty under subsection (a).”
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(d)(1), substituted “Additions to tax for negligence and fraud” for “Failure to pay tax” in section catchline.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(a), added subsec. (a) and struck out former subsec. (a) which added percentage to tax due for underpayment of taxes where negligence or intentional disregard of rules and regulations with respect to income, gift, or windfall profit taxes was involved, and also provided additional interest penalty for portion of underpayment attributable to negligence, etc.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(b), added subsec. (b) and struck out former subsec. (b) which added percentage to tax due for underpayment of taxes where fraud was involved, and also provided for additional interest penalty, but stated that there would be no negligence addition where there was addition for fraud, and concluded with special rule for joint returns.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(c)(2), substituted “portion of the underpayment which is attributable to fraud” for “same underpayment”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(c)(3), struck out “or intentional disregard of rules and regulations (but without intent to defraud)” after “underpayment due to negligence”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1503(b), amended subsec. (g) generally, substituting provisions relating to special rule for amounts shown on information returns for provisions relating to special rule in case of interest or dividend payments, and struck out provision that penalty was to apply only to portion of underpayment due to failure to include interest or dividend payment.
- 1985 Pub. L. 99-44 Pub. L. 99–44 repealed Pub. L. 98–369, § 179(b)(3), which added subsec. (h), and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered as if section 179(b)(3) (and the amendments made by such section) had not been enacted. See 1984 Amendment note and Effective Date of 1985 Amendment note below.
- 1984 Pub. L. 98-369 Pub. L. 98–369 added subsec. (h) which provided for a special rule in the case of underpayment attributable to failure to meet the substantiation requirements of section 274(d) of this title. See 1985 Amendment note above.
- 1983 Pub. L. 97-448 Pub. L. 97–448, § 107(a)(3), inserted “(or, if earlier, the date of the payment of the tax)” after “assessment of the tax”.
- 1983 Pub. L. 97-448 Pub. L. 97–448, § 105(a)(1)(D), redesignated subsec. (g), added by Pub. L. 97–34, as (f) and substituted “unrecognized gain” for “unrealized gain” in heading.
- 1983 Pub. L. 98-67 Pub. L. 98–67 added subsec. (g).
- 1983 Pub. L. 97-448 Pub. L. 97–448, § 105(a)(1)(D), redesignated subsec. (g), added by Pub. L. 97–34, as (f).
- 1982 Pub. L. 97-248 Pub. L. 97–248 designated first sentence of existing provisions as par. (1) with heading “In general”, struck out second sentence which provided that in the case of income taxes and gift taxes, the amount under this subsec. shall be in lieu of any amount determined under subsec. (a), added pars. (2) and (3), designated last sentence as par. (4) with heading “Special rule for joint returns”, and in par. (4) as so designated substituted “of the spouse” for “of a spouse”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 722(b)(1), designated existing provisions as par. (1), inserted heading, struck out “(relating to income taxes and gift taxes)”, and added par. (2) after “subtitle B”.
- 1981 Pub. L. 97-34 Pub. L. 97–34, § 501(b), added subsec. (g).
- 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “, gift, or windfall profit taxes” for “or gift taxes” in heading, and in text substituted “,” for “or” before “by chapter 12” and inserted “, or by chapter 45 (relating to windfall profit tax)” before “is due to negligence”.
- 1974 Pub. L. 93-406 Pub. L. 93–406 substituted “certain excise” for “chapter 42” in heading and text.
- 1971 Pub. L. 91-679 Pub. L. 91–679 inserted sentence making subsection inapplicable, in the case of a joint return under section 6013 of this title, with respect to the tax of a spouse unless some part of the underpayment is due to the fraud of such spouse.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(50), inserted reference to chapter 42 taxes in heading and text.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 943(c)(6), inserted “or pay tax” after “such return”.
- 1958 Pub. L. 85-866 Pub. L. 85–866, inserted “on or” after “such return was filed”.
Any person (as defined in section 6671(b)) who—
(1) willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or
(2) willfully attempts in any manner to evade or defeat any such tax or the payment thereof,
shall, in addition to other penalties provided by law, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.