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. § 6684

Assessable penalties with respect to liability for tax under chapter 42

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If any person becomes liable for tax under any section of chapter 42 (relating to private foundations and certain other tax-exempt organizations) by reason of any act or failure to act which is not due to reasonable cause and either—(1) such person has theretofore been liable for tax under such chapter, or(2) such act or failure to act is both willful and flagrant,then such person shall be liable for a penalty equal to the amount of such tax.(Added Pub. L. 91–172, title I, § 101(c), Dec. 30, 1969, 83 Stat. 519; amended Pub. L. 100–203, title X, § 10712(c)(4), Dec. 22, 1987, 101 Stat. 1330–467.)Editorial NotesAmendments

1987—Pub. L. 100–203 inserted “and certain other tax-exempt organizations” after “private foundations” in parenthetical.

Statutory Notes and Related SubsidiariesEffective Date of 1987 Amendment

Amendment by Pub. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100–203, set out as an Effective Date note under section 4955 of this title.

Effective Date

Section effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as a note under section 4940 of this title.

Notes of Decisions
Cited in 1 case, 1998–1998 · leading case: Schuloff v. Queens Coll. Found., Inc., 994 F. Supp. 425 (E.D.N.Y 1998).
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Schuloff v. Queens Coll. Found., Inc., 994 F. Supp. 425 (E.D.N.Y 1998). “26 U.S.C. § 6684 . The fact that the Code already contains penalty provisions undermines Schuloffs position that a private right of action also exists since, as the Supreme Court has noted, “ ‘it is an elemental canon of statutory construction that where a statute expressly…”
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