US Code
Home
Home
/
Title 26
/
Subtitle F Procedure and Administration
/
Chapter 68 ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
/
Subchapter B Assessable Penalties
/
Part I GENERAL PROVISIONS
/ Section 6691
Public Law 119-73 (01/23/2026)
26 U.S.C. § 6691
Reserved]
Previous section
26 U.S.C. § 6690 — Fraudulent statement or failure to furnish statement to plan participant
Next section
26 U.S.C. § 6692 — Failure to file actuarial report