Current through Pub. L. 119-100Open in workspace

§ 6684 Assessable penalties with respect to liability for tax under chapter 42

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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6684

Source: decipher.legal/usc/26/6684 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)