# 26 U.S.C. § 6674: Fraudulent statement or failure to furnish statement to employee

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6674>. Cite pinpoints as 26 U.S.C. § 6674(a)(1).

In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

## Regulations

- [Treas. Reg. § 31.6674-1](/26/reg/31.6674-1.md): Penalties for fraudulent statement or failure to furnish statement. (interprets § 6674)
- [Treas. Reg. § 301.6674-1](/26/reg/301.6674-1.md): Fraudulent statement or failure to furnish statement to employee. (interprets § 6674)

## Leading cases

- [Turner v. Unification Church, 473 F. Supp. 367 (D.R.I. 1978)](https://www.courtlistener.com/opinion/2148450/turner-v-unification-church/)

## Connections

Cites: § 3111 Rate of tax; § 6051 Receipts for employees; § 7204 Fraudulent statement or failure to make statement to employees

Cited by: § 7204 Fraudulent statement or failure to make statement to employees

Derived from: 1939 § 1626(b); 1939 § 1634(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 828
- 1965-07-30: [Pub. L. 89-97](/26/act/89-97.md), 79 Stat. 385