U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— Assessable Penalties › Part PART I— GENERAL PROVISIONS

26 U.S.C. § 6674

Fraudulent statement or failure to furnish statement to employee

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In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

Notes of Decisions
Cited in 8 cases, 1972–1998 · leading case: Turner v. Unification Church, 473 F. Supp. 367 (D.R.I. 1978).
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Turner v. Unification Church, 473 F. Supp. 367 (D.R.I. 1978). · cites it 2× “§ 1583 ), and the criminal enforcement provisions of the Internal Revenue Code ( 26 U.S.C. §§ 6674 , 7204, 7202). Fourth, Turner alleges a violation of the Fair Labor Standards Act and asserts a cause of action under the civil enforcement provision of that Act ( 29 U.”
Spriggs v. United States, 660 F. Supp. 789 (E.D. Va. 1987). “The penalty for failing to furnish a statement to an employee, 26 U.S.C. § 6674 , or to supply a taxpayer identifying number, 26 U.”
Oswald v. Am. Nat'l Can Co., 392 S.E.2d 26 (Ga. Ct. App. 1990). “26 USCA §§ 6674; 7204. “[T]he violation of a penal statute does not automatically give rise to a civil cause of action on the part of one who is injured thereby.”
Davis v. B & S, INC., 38 F. Supp. 2d 707 (N.D. Ind. 1998). “See 26 U.S.C. § 6674 (civil penalties); 26 U.”
In Re Tax Refund Litig., 698 F. Supp. 439 (E.D.N.Y 1988). “The penalty for failing to furnish a statement to an employee, 26 U.S.C. § 6674 , or to supply a taxpayer identifying number, § 6676, or to supply information on a place of residence, § 6687, applies to “each such failure.”
Mr. Norbert H. Clemens & Mrs. Norbert H. Clemens v. Usv Pharm., a Div. of Revlon, Inc., 838 F.2d 1389 (5th Cir. 1988). · cites it 2× “Revlon contends that federal tax law pre-empts Clemens’s state tort action, asserting that 26 U.S.C. §§ 6674 , 2 7204, 3 and 7205 4 provide the only available remedies against employers who erroneously report their employees’ income.”
Popkin v. United States, 699 F. Supp. 893 (N.D. Ga. 1988). “The penalty for failing to furnish a statement to an employee, 26 USC § 6674 , or to supply a taxpayer identifying number, 26 USC § 6676 , or to supply information on a place of residence, 26 USC § 6687 , applies to ‘each such failure.”
In Re Freedomland, Inc., 341 F. Supp. 647 (S.D.N.Y. 1972). “26 U.S.C. § 6674 . 7 . Referee’s Opinion, pp.”
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