26 U.S.C. § 6682

False information with respect to withholding

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(a) Civil penaltyIn addition to any criminal penalty provided by law, if—(1) any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and(2) as of the time such statement was made, there was no reasonable basis for such statement,such individual shall pay a penalty of $500 for such statement.(b) ExceptionThe Secretary may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under subtitle A for the taxable year are equal to or less than the sum of—(1) the credits against such taxes allowed by part IV of subchapter A of chapter 1, and(2) the payments of estimated tax which are considered payments on account of such taxes.(c) Deficiency procedures not to apply

Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect to the assessment or collection of any penalty imposed by subsection (a).

(Added Pub. L. 89–368, title I, § 101(e)(4)(A), Mar. 15, 1966, 80 Stat. 61; amended Pub. L. 91–172, title I, § 101(j)(55), Dec. 30, 1969, 83 Stat. 532; Pub. L. 93–406, title II, § 1016(a)(23), Sept. 2, 1974, 88 Stat. 931; Pub. L. 97–34, title VII, § 721(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97–248, title III, §§ 306(a), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, §§ 102(a), 107(a), Aug. 5, 1983, 97 Stat. 369, 382.)Editorial NotesAmendments

1983—Subsec. (a)(1). Pub. L. 98–67 inserted reference to section 3406 and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.

1982—Subsec. (a)(1). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, par. (1) is amended by inserting “or section 3452(f)(1)(A)” after “section 3402”. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.

1981—Pub. L. 97–34 struck out “allowances based on itemized deductions” after “withholding” in section catchline.

Subsec. (a). Pub. L. 97–34 substituted provisions relating to imposition of penalty of $500 for statement under section 3402 resulting in decreased amounts withheld under chapter 24 and no reasonable basis existed for making such statement at the time it was made, for provisions relating to imposition of penalty of $50 for statement under section 3402(f)(1)(F) concerning amount of wages under chapter 24, or itemized deductions under section 3402(m), and provisions setting forth conditions for mitigation of such penalty.

Subsecs. (b), (c). Pub. L. 97–34 added subsec. (b) and redesignated former subsec. (b) as (c).

1974—Subsec. (b). Pub. L. 93–406 substituted “and certain excise” for “chapter 42.”

1969—Subsec. (b). Pub. L. 91–172 inserted reference to chapter 42 taxes.

Statutory Notes and Related SubsidiariesEffective Date of 1983 Amendment

Amendment by section 107(a) of Pub. L. 98–67 effective Aug. 5, 1983, see section 110(c) of Pub. L. 98–67, set out as a note under section 31 of this title.

Effective Date of 1981 Amendment

Pub. L. 97–34, title VII, § 721(d), Aug. 13, 1981, 95 Stat. 341, provided that: “The amendments made by this section [amending sections 6682 and 7205 of this title] shall apply to acts and failures to act after December 31, 1981.”

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Notes of Decisions

Cited in 34 cases (2 in the last 5 years), 1983–2024 · leading case: Louie N. Elias v. W.H. Connett, 908 F.2d 521 (9th Cir. 1990).

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Louie N. Elias v. W.H. Connett, 908 F.2d 521 (9th Cir. 1990). · cites it 4× “The IRS argues that the only assessments against Elias for those years were for penalties imposed under 26 U.S.C. § 6682 . 6 For that reason, the IRS contends, deficiency notices for those years were not required.”

Virginia M. Souther v. G.L. Mihlbachler, 701 F.2d 131 (10th Cir. 1983). · cites it 3× “Souther appeals from an order of the district court dismissing her petition seeking to enjoin the respondent, the District Director of the Internal Revenue Service, from collecting a penalty of $500 pursuant to 26 U.S.C. § 6682 . We affirm. The petitioner filed in the district…”

Riley v. Comm'r, 566 F. Supp. 21 (S.D. Ohio 1983). · cites it 4× “On November 17,1982, plaintiffs, taxpayers, filed this action against the Commissioner of Internal Revenue seeking a temporary restraining order and a permanent injunction ordering defendant to refrain from any attempt to collect a penalty assessed against plaintiffs under 26…”

Betty Jean Capps v. Roscoe Eggers, Comm'r of Internal Revenue Serv., 782 F.2d 1341 (5th Cir. 1986). · cites it 3× “POLITZ, Circuit Judge: Betty Jean Capps appeals a summary judgment dismissing her action in which she sought to enjoin collection of a penalty assessed under 26 U.S.C. § 6682 . Finding her contentions on appeal to be totally devoid of merit and wholly frivolous we affirm the…”

Boyd v. United States, 322 F. Supp. 2d 1229 (D.N.M. 2004). · cites it 3× “IRS Form 4340 certified transcripts confirm that, on February 21, 2000, the United States, through the Internal Revenue Service’s Albuquerque Office, assessed George Boyd with a $500 penalty under 26 U.S.C. § 6682 for filing false withholding information.”

Satterlee v. United States, 432 F. Supp. 2d 941 (W.D. Mo. 2006). · cites it 4× “Here, the civil penalty assessed against Plaintiff appears to be for a violation of 26 U.S.C. § 6682 . Section 6682 authorizes a $500 dollar penalty for making an unreasonable or baseless statement on a W-4 form resulting in a reduction in income tax deducted and withheld.”

Boyd v. United States, 121 F. App'x 348 (10th Cir. 2005). · cites it 2× “See 26 U.S.C. § 6682 (providing for civil penalties for false statements made in connection with the withholding of income taxes).”

Griffith v. Comm'r, 598 F. Supp. 405 (N.D. Ohio 1983). · cites it 4× “However the IRS notified his employer to proceed withholding as if plaintiff were single, claiming one deduction and also notified him that it was assessing a penalty of five hundred dollars ($500) under 26 U.S.C. § 6682 (a). Upon receiving this notice plaintiff requested the…”

United States v. Charles P. Streich, 759 F.2d 579 (7th Cir. 1985). “Streich makes three arguments as to why the officers were not engaged in the performance of their official duties: first, because the statute under which the $500 penalty was assessed, 26 U.S.C. § 6682 , is unconstitutional as a violation of the separation of powers principle;…”

Milazzo v. United States, 578 F. Supp. 248 (S.D. Cal. 1984). “Utah 1983), as has the parallel penalty apparatus of 26 U.S.C. § 6682 . See, e.g., Riley v. Commissioner, 566 F.”

Lepucki v. Van Wormer, 587 F. Supp. 1390 (N.D. Ind. 1984). · cites it 2× “A penalty was imposed upon plaintiff; that $500 penalty was imposed under 26 U.S.C. § 6682 . 26 U.S.C. § 6682 *1394 provides for civil penalties for “[fjalse information with respect to withholding allowances.”

Springer v. Internal Revenue Serv. Ex Rel. United States, 231 F. App'x 793 (10th Cir. 2007). “1983) (per curiam) (holding that civil penalties imposed under 26 U.S.C. § 6682 for making false statements in connection with withholding are taxes within the meaning of the AIA).”

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