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. § 6678

Repealed. Pub. L. 99–514, title XV, § 1501(d)(2), Oct. 22, 1986, 100 Stat. 2740]

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[repealed]

Notes of Decisions
Cited in 4 cases, 1987–2016 · leading case: Curtis v. Comm'r, 648 F. App'x 689 (9th Cir. 2016).
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Curtis v. Comm'r, 648 F. App'x 689 (9th Cir. 2016). “The Tax Court did not abuse its discretion by imposing a sanction against Curtis under 26 U.S.C. § 6678 for taking frivolous positions regarding the constitutionality and mandatory nature of income taxes.”
Hersch v. United States, 685 F. Supp. 325 (E.D.N.Y 1988). “For example, the penalty for failure to furnish a statement to an employee, 26 U.S.C. § 6678 , or to supply a taxpayer identification number, 26 U.”
Foodservice & Lodging Inst., Inc. v. Regan, 809 F.2d 842 (D.C. Cir. 1987). “See 26 U.S.C. § 6678 (a)(3)(E) (1982 & Supp. Ill 1985).”
Alvin Kanofsky v. Comm'r of IRS, 618 F. App'x 48 (3rd Cir. 2015). “See 26 U.S.C. § 6678 (a)(1). The Tax Court denied Kanofsky 1 s timely motion to vacate or revise its judgment.”
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