26 U.S.C. § 9707

Failure to pay premium

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(a) Failures to pay(1) Premiums for eligible beneficiaries

There is hereby imposed a penalty on the failure of any assigned operator to pay any premium required to be paid under section 9704 with respect to any eligible beneficiary.

(2) Contributions required under the mining laws

There is hereby imposed a penalty on the failure of any person to make a contribution required under section 402(h)(5)(B)(ii) of the Surface Mining Control and Reclamation Act of 1977 to a plan referred to in section 402(h)(2)(C) of such Act. For purposes of applying this section, each such required monthly contribution for the hours worked of any individual shall be treated as if it were a premium required to be paid under section 9704 with respect to an eligible beneficiary.

(b) Amount of penalty

The amount of the penalty imposed by subsection (a) on any failure with respect to any eligible beneficiary shall be $100 per day in the noncompliance period with respect to any such failure.

(c) Noncompliance periodFor purposes of this section, the term “noncompliance period” means, with respect to any failure to pay any premium or installment thereof, the period—(1) beginning on the due date for such premium or installment, and(2) ending on the date of payment of such premium or installment.(d) Limitations on amount of penalty(1) In general

No penalty shall be imposed by subsection (a) on any failure during any period for which it is established to the satisfaction of the Secretary of the Treasury that none of the persons responsible for such failure knew, or exercising reasonable diligence would have known, that such failure existed.

(2) CorrectionsNo penalty shall be imposed by subsection (a) on any failure if—(A) such failure was due to reasonable cause and not to willful neglect, and(B) such failure is corrected during the 30-day period beginning on the 1st date that any of the persons responsible for such failure knew, or exercising reasonable diligence would have known, that such failure existed.(3) Waiver

In the case of a failure that is due to reasonable cause and not to willful neglect, the Secretary of the Treasury may waive all or part of the penalty imposed by subsection (a) for failures to the extent that the Secretary determines, in his sole discretion, that the payment of such penalty would be excessive relative to the failure involved.

(e) Liability for penalty

The person failing to meet the requirements of section 9704 shall be liable for the penalty imposed by subsection (a).

(f) Treatment

For purposes of this title, the penalty imposed by this section shall be treated in the same manner as the tax imposed by section 4980B.

(Added Pub. L. 102–486, title XIX, § 19143(a), Oct. 24, 1992, 106 Stat. 3050; amended Pub. L. 104–188, title I, § 1704(t)(65), Aug. 20, 1996, 110 Stat. 1890; Pub. L. 109–432, div. C, title II, § 213(b)(1), Dec. 20, 2006, 120 Stat. 3027.)Editorial NotesReferences in Text

Section 402 of the Surface Mining Control and Reclamation Act of 1977, referred to in subsec. (a)(2), is classified to section 1232 of Title 30, Mineral Lands and Mining.

Amendments

2006—Subsec. (a). Pub. L. 109–432 amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: “There is hereby imposed a penalty on the failure of any assigned operator to pay any premium required to be paid under section 9704 with respect to any eligible beneficiary.”

1996—Subsec. (d)(1). Pub. L. 104–188 struck out comma after “diligence”.

Notes of Decisions

Cited in 16 cases, 1993–2018 · leading case: United Mine Works of Am. Combined Benefit Fund v. Andre M. Toffel, for Walter Energy, Inc. (In re Walter Energy, Inc.), 911 F.3d 1121 (11th Cir. 2018).

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United Mine Works of Am. Combined Benefit Fund v. Andre M. Toffel, for Walter Energy, Inc. (In re Walter Energy, Inc.), 911 F.3d 1121 (11th Cir. 2018). · cites it 2× “" 26 U.S.C. § 9707 (f). Under NFIB this language probably indicates that the premiums and penalties owed to the Combined Fund should be treated as taxes for purposes of the Anti-Injunction Act.”

Thomas More Law Ctr. v. Obama, 651 F.3d 529 (6th Cir. 2011). · cites it 2× “§ 9707 (penalty for mining operators who fail to pay retirement health benefit premiums); § 5761(c) (penalty for domestic sales of tobacco labeled for export); § 527(j) (penalty for failure to make required election-related disclosures), yet that does not transform them all into…”

Barrick Gold Expl., Inc. v. Hudson, 823 F. Supp. 1395 (S.D. Ohio 1993). · cites it 2× “Plaintiffs note that under 26 U.S.C. § 9707 , the Secretary of the Treasury may impose a penalty for the failure on the part of an assigned operator to pay the premiums to the Combined Fund under § 9707.”

Holland v. Virginia Lee Co., 188 F.R.D. 241 (W.D. Va. 1999). · cites it 2× “See 26 U.S.C.A. § 9707 . In addition to the premiums collected by the Trustees to finance the Combined Fund, funds are made available to the Combined Fund under the provisions of 26 U.”

LTV Steel Co. v. Shalala (In Re Chateaugay Corp.), 154 B.R. 416 (S.D.N.Y. 1993). · cites it 2× “Its administration, at least with regard to enforcement of penalty obligations, is under the supervision of the Secretary of Treasury, 26 U.S.C. § 9707 , the official charged with enforcement of other taxing power legislation.”

LTV Steel Co. v. Shalala, 53 F.3d 478 (2d Cir. 1995). · cites it 2× “See 26 U.S.C. § 9707 . The Coal Act became effective on February 1, 1993.”

Sigmon Coal Co. v. Apfel, 226 F.3d 291 (4th Cir. 2000). “See 26 U.S.C.A. § 9707 . Consequently, the requirement that assigned operators pay their premiums pending review is not a hollow provision.”

Gilbert Imported Hardwoods, Inc. v. Holland, 176 F. Supp. 2d 569 (S.D.W. Va 2001). “26 U.S.C. § 9707 . An assigned operator is entitled to seek the SSA’s reconsideration of an assignment and to file a private civil action to challenge the assignment.”

Nat'l Mining Ass'n v. Apfel, 97 F. Supp. 2d 1070 (N.D. Ala. 1999). “" Under 26 U.S.C. § 9707 , a penalty of $100.00 per day per beneficiary is assessed for failure to pay any premium as required under section 9704.”

Sunnyside Coal Co v. United Mine Workers, 146 F.3d 1273 (10th Cir. 1998). · cites it 2× “-8- Based on its exhaustive analysis of the statutory history, the Second Circuit summarily found each element present in these statutory payments: “[i]t is uncontested [] Coal Act contributions are involuntary burdens assessed by Congress,” satisfying the first two factors;…”

Lindsey Coal Mining v. Comm Soc. Sec., 90 F.3d 688 (3rd Cir. 1996). “*691 See 26 U.S.C.A. § 9707 (b) (establishing penalty of $100 per day for nonpayment of premiums).”

Lindsey Coal Mining Co. Liquidating Trust v. Shalala, 901 F. Supp. 959 (W.D. Pa. 1995). “See 26 U.S.C.A. § 9707 (b) (establishing penalty of $100 per day for nonpayment of premiums).”

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