General Provisions | Midpage6671Rules for application of assessable penalties6672Failure to collect and pay over tax, or attempt to evade or defeat tax6673Sanctions and costs awarded by courts6674Fraudulent statement or failure to furnish statement to employee6675Excessive claims with respect to the use of certain fuels6676Erroneous claim for refund or credit6677Failure to file information with respect to certain foreign trusts6679Failure to file returns, etc., with respect to foreign corporations or foreign partnerships6682False information with respect to withholding6684Assessable penalties with respect to liability for tax under chapter 426685Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations6686Failure to file returns or supply information by DISC or former FSC6688Assessable penalties with respect to information required to be furnished under section 76546689Failure to file notice of redetermination of foreign tax6690Fraudulent statement or failure to furnish statement to plan participant6691Reserved]6692Failure to file actuarial report6693Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions6694Understatement of taxpayer’s liability by tax return preparer6695Other assessable penalties with respect to the preparation of tax returns for other persons6695BPenalty for substantial misstatements on certification provided by supplier6695ASubstantial and gross valuation misstatements attributable to incorrect appraisals6696Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B6698Failure to file partnership return6699Failure to file S corporation return6700Promoting abusive tax shelters, etc.6701Penalties for aiding and abetting understatement of tax liability6702Frivolous tax submissions6703Rules applicable to penalties under sections 6700, 6701, and 67026704Failure to keep records necessary to meet reporting requirements under section 6047(d)6705Failure by broker to provide notice to payors6706Original issue discount information requirements6707Failure to furnish information regarding reportable transactions6707APenalty for failure to include reportable transaction information with return6708Failure to maintain lists of advisees with respect to reportable transactions6709Penalties with respect to mortgage credit certificates6710Failure to disclose that contributions are nondeductible6711Failure by tax-exempt organization to disclose that certain information or service available from Federal Government6712Failure to disclose treaty-based return positions6713Disclosure or use of information by preparers of returns6714Failure to meet disclosure requirements applicable to quid pro quo contributions6715Dyed fuel sold for use or used in taxable use, etc.6715ATampering with or failing to maintain security requirements for mechanical dye injection systems6717Refusal of entry6718Failure to display tax registration on vessels6719Failure to register or reregister6720Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes6720APenalty with respect to certain adulterated fuels6720BFraudulent identification of exempt use property6720CPenalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance