United States Code · Section
§ 6705 — Failure By Broker To Provide Notice To Payors
26 U.S.C. § 6705
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(a) Any person required under section 3406(d)(2)(B) to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure.
(b) Any penalty imposed by this section shall be in addition to any other penalty provided by law.
Implementing Regulations
No implementing regulations found.