U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2021 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES Subchapter B - Assessable Penalties PART I - GENERAL PROVISIONS Sec. 6690 - Fraudulent statement or failure to furnish statement to plan participant From the U.S. Government Publishing Office, www.gpo.gov §6690. Fraudulent statement or failure to furnish statement to plan participant Any person required under section 6057(e) to furnish a statement to a participant who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6057(e), or regulations prescribed thereunder, shall for each such act, or for each such failure, be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111. (Added Pub. L. 93–406, title II, §1031(b)(2)(A), Sept. 2, 1974, 88 Stat. 946.) Statutory Notes and Related Subsidiaries Effective Date Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.
26 U.S.C. § 6690
§6690. Fraudulent statement or failure to furnish statement to plan participant
Edition 2021