# 26 U.S.C. § 6751: Procedural requirements

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6751>. Cite pinpoints as 26 U.S.C. § 6751(a)(1).

## § 6751(a) Computation of penalty included in notice

The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.

## § 6751(b) Approval of assessment

**§ 6751(b)(1) In general.** No penalty under this title shall be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.

**§ 6751(b)(2) Exceptions.** Paragraph (1) shall not apply to—

**§ 6751(b)(2)(A)** any addition to tax under section 6651, 6654, 6655, or 6662 (but only with respect to an addition to tax by reason of paragraph (9) or (10) of subsection (b) thereof); or

**§ 6751(b)(2)(B)** any other penalty automatically calculated through electronic means.

## § 6751(c) Penalties

For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.

## Regulations

- [Treas. Reg. § 301.6751(b)-1](/26/reg/301.6751(b)-1.md): Supervisory and higher level official approval for penalties. (interprets § 6751(b))

## Final rules

- [89 FR 104419](https://www.federalregister.gov/documents/2024/12/23/2024-29074/rules-for-supervisory-approval-of-penalties) (2024): Rules for Supervisory Approval of Penalties

## Leading cases

- [Laidlaw's Harley Davidson Sale v. Commissioner, 29 F.4th 1066 (9th Cir. 2022)](https://www.courtlistener.com/opinion/6454843/laidlaws-harley-davidson-sale-v-cir/)
- [Kroner v. Commissioner, 48 F.4th 1272 (11th Cir. 2022)](https://www.courtlistener.com/opinion/8240837/burt-kroner-v-commissioner-of-internal-revenue/)
- [PBBM-Rose Hill, Ltd. v. Commissioner, 900 F.3d 193 (5th Cir. 2018)](https://www.courtlistener.com/opinion/4526336/pbbm-rose-hill-ltd-v-commr-of-internal-revenue/)

## Connections

Cites: § 6651 Failure to file tax return or to pay tax

Cited by: none

## Amendments

- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 744
- 2020-12-27: [Pub. L. 116-260](/26/act/116-260.md), 134 Stat. 3067
- 2022-12-29: [Pub. L. 117-328](/26/act/117-328.md), 136 Stat. 5395