Code of Federal Regulations · Section

§ 44.7262-1 — -1 Failure To Pay Special Tax

26 C.F.R. § 44.7262-1

View:

Any person liable for the special tax who does any act which makes him liable for such tax, without having paid the tax, is, besides being liable for the tax, subject to a fine of not less than $1,000 and not more than $5,000.

26 C.F.R. § 44.6696-1 26 C.F.R. § 44.7701-1

Authorizing Statute

Identifying numbers
26 U.S.C. § 6109
Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Rules and regulations
26 U.S.C. § 7805