United States Code · Part

Part II — Accuracy-related And Fraud Penalties

26 U.S.C. pt. ptII

• § 6662 Imposition Of Accuracy-related Penalty On Underpayments
• § 6663 Imposition Of Fraud Penalty
• § 6664 Definitions And Special Rules
• § 6662A Imposition Of Accuracy-related Penalty On Understatements With Respect To Reportable Transactions