26-U.S.C.-6663

§6663 – Imposition of Fraud Penalty

Pathway

Title 26 > Subtitle F > Chapter 68 > Subchapter A > Part II > Section 6663

Details

• Reference: Section 6663
• Legend: §6663 – Imposition of Fraud Penalty
• USCode Year: 2013

Provision Content

(a) Imposition of penalty

If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 75 percent of the portion of the underpayment which is attributable to fraud.

(b) Determination of portion attributable to fraud

If the Secretary establishes that any portion of an underpayment is attributable to fraud, the entire underpayment shall be treated as attributable to fraud, except with respect to any portion of the underpayment which the taxpayer establishes (by a preponderance of the evidence) is not attributable to fraud.

(c) Special rule for joint returns

In the case of a joint return, this section shall not apply with respect to a spouse unless some part of the underpayment is due to the fraud of such spouse.

(Added Pub. L. 101–239, title VII, §7721(a), Dec. 19, 1989, 103 Stat. 2397.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6631 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6631, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-6432 in the Legal Encyclopedia: Tax Procedure

In this entry about 26-U.S.C.-6432, find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.

26-U.S.C.-5689 in the Legal Encyclopedia: Penalties

In this entry about 26-U.S.C.-5689, find legal reference material, bibliographies and premiere content related to penalties in the American Encyclopedia of Law, presenting a comprehensive view of the United States penalties-specific issues, written by authorities in the field.

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