26 U.S.C. § 6723
Failure to comply with other information reporting requirements
In the case of a failure by any person to comply with a specified information reporting requirement on or before the time prescribed therefor, such person shall pay a penalty of $50 for each such failure, but the total amount imposed on such person for all such failures during any calendar year shall not exceed $100,000.
Notes of Decisions
Cited in 6
cases, 1989–2011 · leading case: Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011).
Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). “§ 6672 (penalty for willful failure to meet requirement to collect, truthfully account for, and pay over tax); 26 U.S.C. § 6723 (penalty for failure to make timely report of information).”
Baltgalvis v. Newport News Shipbuilding Inc., 132 F. Supp. 2d 414 (E.D. Va. 2001). “Even despite these IRC statutory provisions, however, Ms.”
Equal Emp. Opportunity Comm'n v. Allendale Nursing Centre, 996 F. Supp. 712 (W.D. Mich. 1998). “See 26 U.S.C. § 6723 . The instructions accompanying IRS Form W-2 indicate that an employer could be subject to penalties if it fails to report a TIN or reports an incorrect TIN.”
Bonnie Kuehn v. Cadleway Props., Inc., 335 F. App'x 827 (11th Cir. 2009). “You are subject to a $50 penalty imposed by the IRS under 26 U.S.C. § 6723 if you fail to furnish a TIN.”
United States v. 6109 Grubb Road, 886 F.2d 618 (3rd Cir. 1989). “§ 843 (b)), and failing to report income received from the sale of cocaine ( 26 U.S.C.A. § 6723 ). Thereafter, the stay was lifted and the forfeiture proceedings commenced.”
Goulding v. United States, 717 F. Supp. 545 (N.D. Ill. 1989). “Section 6723 of the Internal Revenue Code, 26 U.S.C. § 6723 , does not foreclose the government from proceeding against Goulding under Section 6694(a).”
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