26 U.S.C. § 6686
Failure to file returns or supply information by DISC or former FSC
In addition to the penalty imposed by section 7203 (relating to willful failure to file return, supply information, or pay tax) any person required to supply information or to file a return under section 6011(c) who fails to supply such information or file such return at the time prescribed by the Secretary, or who files a return which does not show the information required, shall pay a penalty of $100 for each failure to supply information (but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed $25,000) or a penalty of $1,000 for each failure to file a return, unless it is shown that such failure is due to reasonable cause.
Notes of Decisions
Cited in 1
case, 1990–1990 · leading case: Roberts v. United States, 906 F.2d 1440 (10th Cir. 1990).
Roberts v. United States, 906 F.2d 1440 (10th Cir. 1990). “§ 6654 , 6655 (specified percentage of underpayment frequently computed by reference to previous year’s tax liability); failure to file a return by a DISC or FSC, 26 U.S.C. § 6686 ($1,000 per failure); failure to file a partnership return, 26 U.”
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