US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6682

False information with respect to withholding

(a)

Civil penalty

In addition to any criminal penalty provided by law, if—
(1)
any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and
(2)
as of the time such statement was made, there was no reasonable basis for such statement,
such individual shall pay a penalty of $500 for such statement.
(b)

Exception

The Secretary may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under subtitle A for the taxable year are equal to or less than the sum of—
(1)
the credits against such taxes allowed by part IV of subchapter A of chapter 1, and
(2)
the payments of estimated tax which are considered payments on account of such taxes.
(c)

Deficiency procedures not to apply

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

Pub. L. 89–368, title I, § 101(e)(4)(A)80 Stat. 61Pub. L. 91–172, title I, § 101(j)(55)83 Stat. 532Pub. L. 93–406, title II, § 1016(a)(23)88 Stat. 931Pub. L. 97–34, title VII, § 721(a)95 Stat. 340Pub. L. 97–248, title III96 Stat. 588Pub. L. 98–67, title I97 Stat. 369(Added , , ; amended , , ; , , ; , , ; , §§ 306(a), 308(a), , , 591; , §§ 102(a), 107(a), , , 382.)

Editorial Notes

Amendments

Pub. L. 98–67Pub. L. 97–2481983—Subsec. (a)(1). inserted reference to section 3406 and repealed amendments made by . See 1982 Amendment note below.

Pub. L. 97–248Pub. L. 98–67, title I97 Stat. 369Pub. L. 97–2481982—Subsec. (a)(1). provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , par. (1) is amended by inserting “or section 3452(f)(1)(A)” after “section 3402”. Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

Pub. L. 97–341981— struck out “allowances based on itemized deductions” after “withholding” in section catchline.

Pub. L. 97–34Subsec. (a). substituted provisions relating to imposition of penalty of $500 for statement under section 3402 resulting in decreased amounts withheld under chapter 24 and no reasonable basis existed for making such statement at the time it was made, for provisions relating to imposition of penalty of $50 for statement under section 3402(f)(1)(F) concerning amount of wages under chapter 24, or itemized deductions under section 3402(m), and provisions setting forth conditions for mitigation of such penalty.

Pub. L. 97–34Subsecs. (b), (c). added subsec. (b) and redesignated former subsec. (b) as (c).

Pub. L. 93–4061974—Subsec. (b). substituted “and certain excise” for “chapter 42.”

Pub. L. 91–1721969—Subsec. (b). inserted reference to chapter 42 taxes.

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

section 107(a) of Pub. L. 98–67section 110(c) of Pub. L. 98–67section 31 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1981 Amendment

Pub. L. 97–34, title VII, § 721(d)95 Stat. 341

“The amendments made by this section [amending sections 6682 and 7205 of this title] shall apply to acts and failures to act after .”
, , , provided that:

Effective Date of 1974 Amendment

Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by effective , see , set out as an Effective Date note under .