US Code

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

26 U.S.C. § 6751

Procedural requirements

(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.

(b)

Approval of assessment

(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.

(2)

Exceptions

Paragraph (1) shall not apply to—
(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
(B)
any other penalty automatically calculated through electronic means.
(c)

Penalties

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

Pub. L. 105–206, title III, § 3306(a)112 Stat. 744Pub. L. 116–260, div. EE, title II, § 212(b)(3)134 Stat. 3067Pub. L. 117–328, div. T, title VI, § 605(a)(2)(D)136 Stat. 5395(Added , , ; amended , , ; , , .)

Editorial Notes

Codification

section 212(b) of div. EE of Pub. L. 116–260section 63 of this titleAnother amended .

Amendments

Pub. L. 117–3282022—Subsec. (b)(2)(A). substituted “paragraph (9) or (10) of subsection (b)” for “subsection (b)(9)”.

Pub. L. 116–2602020—Subsec. (b)(2)(A). substituted “6655, or 6662 (but only with respect to an addition to tax by reason of subsection (b)(9) thereof)” for “or 6655”.

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–328section 605(c)(1) of Pub. L. 117–328section 170 of this titleAmendment by applicable to contributions made after , see , set out as a note under .

Effective Date of 2020 Amendment

Pub. L. 116–260section 212(d) of div. EE of Pub. L. 116–260section 62 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date

Pub. L. 105–206, title III, § 3306(c)112 Stat. 744Pub. L. 106–554, § 1(a)(7) [title III, § 302(b)]114 Stat. 2763

“The amendments made by this section [enacting this subchapter] shall apply to notices issued, and penalties assessed, after . In the case of any notice of penalty issued after , and before , the requirements of section 6751(a) of the Internal Revenue Code of 1986 shall be treated as met if such notice contains a telephone number at which the taxpayer can request a copy of the taxpayer’s assessment and payment history with respect to such penalty.”
, , , as amended by , , , 2763A–632, provided that: