# 26 U.S.C. § 6679: Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6679>. Cite pinpoints as 26 U.S.C. § 6679(a)(1).

## § 6679(a) Civil penalty

**§ 6679(a)(1) In general.** In addition to any criminal penalty provided by law, any person required to file a return under section 6046 or 6046A who fails to file such return at the time provided in such section, or who files a return which does not show the information required pursuant to such section, shall pay a penalty of $10,000, unless it is shown that such failure is due to reasonable cause.

**§ 6679(a)(2) Increase in penalty where failure continues after notification.** If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the United States person, such person shall pay a penalty (in addition to the amount required under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The increase in any penalty under this paragraph shall not exceed $50,000.

## § 6679(b) Deficiency procedures not to apply

Subchapter B of chapter 63 (relating to deficiency procedure for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by subsection (a).

## Regulations

- [Treas. Reg. § 301.6679-1](/26/reg/301.6679-1.md): Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982. (interprets § 6679)

## Leading cases

- [Flume v. Commissioner, T.C. Memo. 2017-21](https://www.courtlistener.com/opinion/4563319/flume-v-commr/)

## Connections

Cites: § 6046 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

Cited by: none

## Amendments

- 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1062
- 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 532
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 931
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 634
- 1983-01-12: [Pub. L. 97-448](/26/act/97-448.md), 96 Stat. 2406
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 983
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1509
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1199