26 U.S.C. § 6657
Bad checks
If any instrument in payment, by any commercially acceptable means, of any amount receivable under this title is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered such instrument, upon notice and demand by the Secretary, in the same manner as tax, an amount equal to 2 percent of the amount of such instrument, except that if the amount of such instrument is less than $1,250, the penalty under this section shall be $25 or the amount of such instrument, whichever is the lesser. This section shall not apply if the person tendered such instrument in good faith and with reasonable cause to believe that it would be duly paid.
Notes of Decisions
Cited in 4
cases (1 in the last 5 years), 1986–2024 · leading case: United States v. Brennick, 908 F. Supp. 1004 (D. Mass. 1995).
United States v. Brennick, 908 F. Supp. 1004 (D. Mass. 1995). “§ 6651 ); and (4) bad check penalties ( 26 U.S.C. § 6657 ). 1 *1008 The total amount of these penalties exceeds $600,000.”
Tradex, Inc. v. United States (In Re IML Freight, Inc.), 65 B.R. 788 (Bankr. D. Utah 1986). “83 imposed pursuant to 26 U.S.C. § 6657 4 for the first quarter of 1982.”
PARCC Health Care, Inc. v. United States, 238 F. Supp. 2d 435 (D. Conn. 2002). “” 26 U.S.C. § 6657 ; 26 C.F.R. § 301.6557-1 (b).”
Zalke v. Comm'r, No. 2:24-cv-00197 (W.D. Wash. Dec. 31, 2024). “22 § 6657 (providing a complete defense to the dishonored check penalty “if the person 1 tendered such [payment] in good faith and with reasonable cause to believe that it would 2 be duly paid”). Mr. Zalke alleges that he is entitled to a refund for “reasonable cause” 3 because…”
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