26 U.S.C. § 7272

Penalty for failure to register or reregister

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(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

(Aug. 16, 1954, ch. 736, 68A Stat. 866; Pub. L. 85–475, § 4(b)(8), June 30, 1958, 72 Stat. 260; Pub. L. 85–859, title II, § 204(6), (7), Sept. 2, 1958, 72 Stat. 1429; Pub. L. 89–44, title VI, § 601(h), June 21, 1965, 79 Stat. 155; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(F), 1906(a)(42), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1816, 1830, 1834; Pub. L. 108–357, title VIII, § 863(a), Oct. 22, 2004, 118 Stat. 1619; Pub. L. 109–59, title XI, § 11164(b)(3), Aug. 10, 2005, 119 Stat. 1975.)Editorial NotesAmendments

2005—Pub. L. 109–59, § 11164(b)(3)(B), inserted “or reregister” after “register” in section catchline.

Subsec. (a). Pub. L. 109–59, § 11164(b)(3)(A), inserted “or reregister” after “failure to register”.

2004—Subsec. (a). Pub. L. 108–357 inserted “($10,000 in the case of a failure to register under section 4101)” after “$50”.

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (b). Pub. L. 94–455, §§ 1904(b)(8)(F), 1906(a)(42), struck out “4722, 4753, 4804(d),” after “4412,”.

1965—Subsec. (b). Pub. L. 89–44 struck out “4455,” after “4412,”.

1958—Subsec. (a). Pub. L. 85–859, § 204(6), excluded persons required to register under subtitle E and persons engaging in a trade or business on which a special tax is imposed by such subtitle.

Subsec. (b). Pub. L. 85–859, § 204(7), struck out references to sections 5802 and 5841 of this title.

Subsec. (b). Pub. L. 85–475 struck out reference to section 4273.

Statutory Notes and Related SubsidiariesEffective Date of 2005 Amendment

Amendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357 applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as an Effective Date note under section 6719 of this title.

Effective Date of 1976 Amendment

Amendment by section 1904(b)(8)(F) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.

Amendment by section 1906(a)(42), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 to take effect in a manner consistent with effective date of change of tax provision to which related, see section 701(e) of Pub. L. 89–44, set out as a note under section 6103 of this title.

Effective Date of 1958 Amendments

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

For effective date of amendment by Pub. L. 85–475, see section 4(c) of Pub. L. 85–475, set out as a note under section 6415 of this title.

Notes of Decisions

Cited in 9 cases, 1961–1979 · leading case: United States v. Alexander Stavros, 597 F.2d 108 (7th Cir. 1979).

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United States v. Alexander Stavros, 597 F.2d 108 (7th Cir. 1979). · cites it 2× “2 Count Four charged a failure to register as required by Section 4412 in violation of 26 U.S.C. § 7272 . 3 Counts Five through Eight *111 are identical to One through Four in charging in the above sequence except that they relate to the period of September 17, 1975, to November…”

United States of Am., Applicant-Appellee v. Illinois Bell Tel. Co., Movant-Appellant, 531 F.2d 809 (7th Cir. 1976). “§ 7262 , and (2) failure to register as a person receiving wagers, 26 U.S.C. § 7272 . The sufficiency of the affidavit to establish these facts is not questioned on this appeal.”

United States v. Leo Shaffer, 291 F.2d 689 (7th Cir. 1961). “The trial commenced on a Monday. The publicity in question occurred during the previous week-end.”

United States v. Borgese, 235 F. Supp. 286 (S.D.N.Y. 1964). “The affidavits of the agent, however, refer to 26 U.S.C. § 7272 . This section makes it an offense to do “any act”, etc.”

United States v. Kowal, 197 F. Supp. 401 (D.R.I. 1961). “§§ 7203 , 7262 and failing to register with the District Director of Internal Revenue, in violation of 26 U.S.C.A. § 7272 . The violations charged are alleged to have occurred on or about November 18, 1960.”

United States v. DiPrimio, 209 F. Supp. 137 (W.D. Pa. 1962). · cites it 3× “§ 4412 , 2 such failure being subjected to a penalty of $50 by 26 U.S.C. § 7272 . 3 The third count purported to charge violation of 26 U.”

United States v. Sigal, 216 F. Supp. 306 (W.D. Pa. 1963). “§ 7203 ; (3) two counts of failure of such persons to register with the District Director of Internal Revenue, 26 U.S.C.A. § 7272 (1962 Supp.); and (4) two counts charging such persons being so engaged and liable to pay the special tax without having paid said tax, 26 U.”

Bluso v. United States, 375 F. Supp. 1085 (D. Maryland 1974). “§ 4412 , 26 U.S.C. § 7272 . $50. 7th Count — Failure to supply information required by 26 U.”

United States v. Nicholas, 224 F. Supp. 310 (W.D. Pa. 1963). “§ 7203 (wilful' failure to pay tax); 26 U.S.C. § 7272 : (failure to register); and 26 U.”

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