# 26 U.S.C. § 6653: Failure to pay stamp tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6653>. Cite pinpoints as 26 U.S.C. § 6653(a)(1).

Any person (as defined in section 6671(b)) who—

## § 6653(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

## § 6653(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.

## Regulations

- [Treas. Reg. § 301.6653-1](/26/reg/301.6653-1.md): Failure to pay tax. (interprets § 6653)

## Connections

Cites: § 6671 Rules for application of assessable penalties

Cited by: § 5684 Penalties relating to the payment and collection of liquor taxes; § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax

Derived from: 1939 § 51(g); 1939 § 271; 1939 § 293; 1939 § 870; 1939 § 871(i); 1939 § 894(a); 1939 § 1011; 1939 § 1019; 1939 § 1821(a)(3); 1939 § 3612(d)(2)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 822
- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1665
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 531
- 1971-01-12: [Pub. L. 91-679](/26/act/91-679.md), 84 Stat. 2063
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 931
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 253
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 326
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 616
- 1983-01-12: [Pub. L. 97-448](/26/act/97-448.md), 96 Stat. 2384
- 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 382
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 718
- 1985-05-24: [Pub. L. 99-44](/26/act/99-44.md), 99 Stat. 77
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2742
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3569
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2399