# 26 U.S.C. § 6686: Failure to file returns or supply information by DISC or former FSC

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6686>. Cite pinpoints as 26 U.S.C. § 6686(a)(1).

In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.

## Regulations

- [Treas. Reg. § 301.6686-1](/26/reg/301.6686-1.md): Failure of DISC to file returns. (interprets § 6686)

## Connections

Cites: § 6011 General requirement of return, statement, or list; § 7203 Willful failure to file return, supply information, or pay tax

Cited by: none

## Amendments

- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 551
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 997
- 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2491