Subtitle C - Employment Taxes

CHAPTER 21 FEDERAL INSURANCE CONTRIBUTIONS ACT

CHAPTER 22 RAILROAD RETIREMENT TAX ACT

CHAPTER 23 FEDERAL UNEMPLOYMENT TAX ACT

CHAPTER 23A RAILROAD UNEMPLOYMENT REPAYMENT TAX

CHAPTER 24 COLLECTION OF INCOME TAX AT SOURCE ON WAGES

CHAPTER 25 GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Subchapter A Tax on Employees

Sec. 3101. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3101).

Sec. 3102. Deduction of tax from wages

There appear to be no parallel authorities in CFR for this section (26 USC 3102).

Sec. 3111. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3111).

Sec. 3112. Instrumentalities of the United States

There appear to be no parallel authorities in CFR for this section (26 USC 3112).

Sec. 3121. Definitions

Parallel authorities for 26 USC 3121 (from CFR)

26 CFR part 31,6

26 CFR part 32

32.1 Social security taxes with respect to payments on account of sickness or accident disability.

32.2 Railroad retirement taxes with respect to payments on account of sickness or accident disability.

26 CFR part 36

Part 36 -- Contract coverage of employees of foreign subsidiaries

26 CFR part 301

Sec. 3122. Federal service

There appear to be no parallel authorities in CFR for this section (26 USC 3122).

Sec. 3123. Deductions as constructive payments

There appear to be no parallel authorities in CFR for this section (26 USC 3123).

Sec. 3124. Estimate of revenue reduction

There appear to be no parallel authorities in CFR for this section (26 USC 3124).

Sec. 3125. Returns in the case of governmental employees in States, Guam, American Samoa, and the District of Columbia

There appear to be no parallel authorities in CFR for this section (26 USC 3125).

Sec. 3126. Return and payment by governmental employer

There appear to be no parallel authorities in CFR for this section (26 USC 3126).

Sec. 3127. Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs

Parallel authorities for 26 USC 3127 (from CFR)

26 CFR part 301

Sec. 3128. Short title

There appear to be no parallel authorities in CFR for this section (26 USC 3128).

This chapter may be cited as the ''Federal Insurance Contributions Act.'

Subchapter A Tax on Employees

Sec. 3201. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3201).

Sec. 3202. Deduction of tax from compensation

There appear to be no parallel authorities in CFR for this section (26 USC 3202).

Sec. 3211. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3211).

Sec. 3212. Determination of compensation

There appear to be no parallel authorities in CFR for this section (26 USC 3212).

Sec. 3221. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3221).

Sec. 3231. Definitions

Parallel authorities for 26 USC 3231 (from CFR)

26 CFR part 32

32.1 Social security taxes with respect to payments on account of sickness or accident disability.

32.2 Railroad retirement taxes with respect to payments on account of sickness or accident disability.

Sec. 3232. Court jurisdiction

There appear to be no parallel authorities in CFR for this section (26 USC 3232).

Sec. 3233. Short title

There appear to be no parallel authorities in CFR for this section (26 USC 3233).

This chapter may be cited as the ''Railroad Retirement Tax Act.''

Sec. 3301. Rate of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3301).

Sec. 3302. Credits against tax

There appear to be no parallel authorities in CFR for this section (26 USC 3302).

Sec. 3303. Conditions of additional credit allowance

There appear to be no parallel authorities in CFR for this section (26 USC 3303).

Sec. 3304. Approval of State laws

Parallel authorities for 26 USC 3304 (from CFR)

20 CFR part 616

Part 616 -- Interstate arrangement for combining employment and wages

Sec. 3305. Applicability of State law

There appear to be no parallel authorities in CFR for this section (26 USC 3305).

Sec. 3306. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 3306).

Sec. 3307. Deductions as constructive payments

There appear to be no parallel authorities in CFR for this section (26 USC 3307).

Sec. 3308. Instrumentalities of the United States

There appear to be no parallel authorities in CFR for this section (26 USC 3308).

Sec. 3309. State law coverage of services performed for nonprofit organizations or governmental entities

Parallel authorities for 26 USC 3309 (from CFR)

20 CFR part 601

Title 20 -- Employees' Benefits

CHAPTER V -- EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR

Part 601 -- Administrative procedure

601.1 General.

601.2 Approval of State unemployment compensation laws.

601.3 Findings with respect to State laws and plans of operation.

601.4 Certification for tax credit.

601.5 Withholding payments and certifications.

601.6 Grants for administration of unemployment insurance and employment service.

601.8 Agreement with Postmaster General.

601.9 Audits

Parallel authorities for 26 USC 3310 (from CFR)

20 CFR part 601

Title 20 -- Employees' Benefits

CHAPTER V -- EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR

part 601-- Administrative procedure 601.1 General.

601.2 Approval of State unemployment compensation laws.

601.3 Findings with respect to State laws and plans of operation.

601.4 Certification for tax credit.

601.5 Withholding payments and certifications.

601.6 Grants for administration of unemployment insurance and employment service.

601.8 Agreement with Postmaster General.

601.9 Audits

This chapter may be cited as the ''Federal Unemployment Tax Act.'

Parallel authorities for 26 USC 3311 (from CFR)

20 CFR part 601

Sec. 3321. Imposition of tax

There appear to be no parallel authorities in CFR for this section (26 USC 3321).

Sec. 3322. Definitions

There appear to be no parallel authorities in CFR for this section (26 USC 3322).

Sec. 3401. Definitions

Parallel authorities for 26 USC 3401 (from CFR)

26 CFR part 31

26 CFR part 1

26 CFR part 301

26 CFR Part 31

Sec. 3402. Income tax collected at source

Parallel authorities for 26 USC 3402 (from CFR)

26 CFR part 31

There appear to be no parallel authorities in CFR for this section (26 USC 3403).

Sec. 3404. Return and payment by governmental employer

There appear to be no parallel authorities in CFR for this section (26 USC 3404).

Sec. 3405. Special rules for pensions, annuities, and certain other deferred income

There appear to be no parallel authorities in CFR for this section (26 USC 3405).

Sec. 3406. Backup withholding

Parallel authorities for 26 USC 3406 (from CFR)

26 CFR part 31

26 CFR part 35a

26 CFR part 35a

GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES

Sec. 3501. Collection and payment of taxes

There appear to be no parallel authorities in CFR for this section (26 USC 3501).

Sec. 3502. Nondeductibility of taxes in computing taxable income

There appear to be no parallel authorities in CFR for this section (26 USC 3502).

Sec. 3503. Erroneous payments

There appear to be no parallel authorities in CFR for this section (26 USC 3503).

Sec. 3504. Acts to be performed by agents

There appear to be no parallel authorities in CFR for this section (26 USC 3504).

Sec. 3505. Liability of third parties paying or providing for wages

There appear to be no parallel authorities in CFR for this section (26 USC 3505).

Sec. 3506. Individuals providing companion sitting placement services

Parallel authorities for 26 USC 3506 (from CFR)

26 CFR part 31

Sec. 3507. Advance payment of earned income credit

There appear to be no parallel authorities in CFR for this section (26 USC 3507).

Sec. 3508. Treatment of real estate agents and direct sellers

There appear to be no parallel authorities in CFR for this section (26 USC 3508).

Sec. 3509. Determination of employer's liability for certain employment taxes

There appear to be no parallel authorities in CFR for this section (26 USC 3509).

Sec. 3510. Coordination of collection of domestic service employment taxes with collection of income taxes

There appear to be no parallel authorities in CFR for this section (26 USC 3510).

CHAPTER 31 RETAIL EXCISE TAXES

CHAPTER 32 MANUFACTURERS EXCISE TAXES

CHAPTER 33 FACILITIES AND SERVICES

CHAPTER 34 POLICIES ISSUED BY FOREIGN INSURERS

CHAPTER 35 TAXES ON WAGERING

CHAPTER 36 CERTAIN OTHER EXCISE TAXES

CHAPTER 38 ENVIRONMENTAL TAXES

CHAPTER 39 REGISTRATION-REQUIRED OBLIGATIONS

CHAPTER 40 GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES CHAPTER 41 PUBLIC CHARITIES

CHAPTER 42 PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

CHAPTER 43 QUALIFIED PENSION, ETC., PLANS

CHAPTER 44 QUALIFIED INVESTMENT ENTITIES

CHAPTER 46 GOLDEN PARACHUTE PAYMENTS

CHAPTER 47 CERTAIN GROUP HEALTH PLANS

Alcohol, Tobacco, and Certain Other Excise Taxes

CHAPTER 51 DISTILLED SPIRITS, WINES, AND BEER

CHAPTER 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES

CHAPTER 53 MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS

CHAPTER 54 GREENMAIL

CHAPTER 61 INFORMATION AND RETURNS

Subchapter A Returns and Records

PART I RECORDS, STATEMENTS, AND SPECIAL RETURNS

Sec. 6001. Notice or regulations requiring records, statements, and special returns

Parallel authorities for 26 USC 6001 (from CFR)

26 CFR part 1

26 CFR part 31

26 CFR part 55

26 CFR part 156

27 CFR part 19

27 CFR part 53

27 CFR part 194

27 CFR part 250

27 CFR part 296

Subpart A General Requirement

Sec. 6011. General requirement of return, statement, or list

(a) General rule

When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

(b) Identification of taxpayer

The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

Parallel authorities for 26 USC 6011 (from CFR)

26 CFR part 1

26 CFR part 17

26 CFR part 31

26 CFR part 40

26 CFR part 55

26 CFR part 156

26 CFR part 301

27 CFR part 25

27 CFR part 53

27 CFR part 194

Sec. 6012. Persons required to make returns of income

Parallel authorities for 26 USC 6012 (from CFR)

26 CFR part 1

Sec. 6013. Joint returns of income tax by husband and wife

There appear to be no parallel authorities in CFR for this section (26 USC 6013).

Sec. 6014. Income tax return tax not computed by taxpayer

There appear to be no parallel authorities in CFR for this section (26 USC 6014Incometaxreturn).

Sec. 6015. Relief from joint and several liability on joint return

Parallel authorities for 26 USC 6015 (from CFR) 26 CFR part 1

Sec. 6017. Self-employment tax returns

There appear to be no parallel authorities in CFR for this section (26 USC 6017).

Sec. 6018. Estate tax returns

There appear to be no parallel authorities in CFR for this section (26 USC 6018).

Sec. 6019. Gift tax returns

There appear to be no parallel authorities in CFR for this section (26 USC 6019).

Sec. 6020. Returns prepared for or executed by Secretary

Parallel authorities for 26 USC 6020 (from CFR)

27 CFR part 53

27 CFR part 70

Parallel authorities for 26 USC 6021 (from CFR)

27 CFR part 53

27 CFR part 70

TITLE 26 Subtitle F CHAPTER 61 Subchapter A PART III

PART III INFORMATION RETURNS

Subpart A Information Concerning Persons Subject to Special Provisions

Sec. 6031. Return of partnership income

Parallel authorities for 26 USC 6031 (from CFR) 26 CFR part 1

Sec. 6032. Returns of banks with respect to common trust funds

There appear to be no parallel authorities in CFR for this section (26 USC 6032).

Sec. 6033. Returns by exempt organizations

Parallel authorities for 26 USC 6033 (from CFR) 26 CFR part 301

Sec. 6034. Returns by trusts described in section 4947a2 or claiming charitable deductions under section 642c

There appear to be no parallel authorities in CFR for this section (26 USC 6034).

Sec. 6034A. Information to beneficiaries of estates and trusts

There appear to be no parallel authorities in CFR for this section (26 USC 6034A).

Sec. 6035. Returns of officers, directors, and shareholders of foreign personal holding companies

There appear to be no parallel authorities in CFR for this section (26 USC 6035).

Sec. 6036. Notice of qualification as executor or receiver

Parallel authorities for 26 USC 6036 (from CFR) 26 CFR part 301

Sec. 6037. Return of S corporation

There appear to be no parallel authorities in CFR for this section (26 USC 6037).

Sec. 6038. Information reporting with respect to certain foreign corporations and partnerships

There appear to be no parallel authorities in CFR for this section (26 USC 6038).

Sec. 6038A. Information with respect to certain foreign-owned corporations

Parallel authorities for 26 USC 6038A (from CFR) 26 CFR part 1

Sec. 6038B. Notice of certain transfers to foreign persons

There appear to be no parallel authorities in CFR for this section (26 USC 6038B).

Sec. 6038C. Information with respect to foreign corporations engaged in U.S. business

There appear to be no parallel authorities in CFR for this section (26 USC 6038C).

Sec. 6039. Information required in connection with certain options

There appear to be no parallel authorities in CFR for this section (26 USC 6039).

Sec. 6039C. Returns with respect to foreign persons holding direct investments in United States real property interests

There appear to be no parallel authorities in CFR for this section (26 USC 6039C).

Sec. 6039D. Returns and records with respect to certain fringe benefit plans

There appear to be no parallel authorities in CFR for this section (26 USC 6039D).

Sec. 6039E. Information concerning resident status

There appear to be no parallel authorities in CFR for this section (26 USC 6039E).

Sec. 6039F. Notice of large gifts received from foreign persons

There appear to be no parallel authorities in CFR for this section (26 USC 6039F).

Sec. 6039G. Information on individuals losing United States citizenship

There appear to be no parallel authorities in CFR for this section (26 USC 6039G).

Sec. 6040. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6040).

Sec. 6041. Information at source

Parallel authorities for 26 USC 6041 (from CFR) 26 CFR part 1

Sec. 6041A. Returns regarding payments of remuneration for services and direct sales

There appear to be no parallel authorities in CFR for this section (26 USC 6041A).

Sec. 6042. Returns regarding payments of dividends and corporate earnings and profits

There appear to be no parallel authorities in CFR for this section (26 USC 6042).

Sec. 6043. Liquidating, etc., transactions

Parallel authorities for 26 USC 6043 (from CFR) 26 CFR part 1

Sec. 6044. Returns regarding payments of patronage dividends

There appear to be no parallel authorities in CFR for this section (26 USC 6044). Sec. 6045. Returns of brokers

Parallel authorities for 26 USC 6045 (from CFR) 26 CFR part 1, 26 CFR part 5f

Sec. 6046. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

There appear to be no parallel authorities in CFR for this section (26 USC 6046).

Sec. 6046A. Returns as to interests in foreign partnerships

There appear to be no parallel authorities in CFR for this section (26 USC 6046A).

Sec. 6047. Information relating to certain trusts and annuity plans

Parallel authorities for 26 USC 6047 (from CFR) 26 CFR part 35

Sec. 6048. Information with respect to certain foreign trusts

Parallel authorities for 26 USC 6048 (from CFR) 26 CFR part 404

Sec. 6049. Returns regarding payments of interest

Parallel authorities for 26 USC 6049 (from CFR) 26 CFR part 1

Sec. 6050A. Reporting requirements of certain fishing boat operators

There appear to be no parallel authorities in CFR for this section (26 USC 6050A).

Sec. 6050B. Returns relating to unemployment compensation

There appear to be no parallel authorities in CFR for this section (26 USC 6050B).

Sec. 6050D. Returns relating to energy grants and financing

Parallel authorities for 26 USC 6050D (from CFR) 26 CFR part 1, 26 CFR part 602

Sec. 6050E. State and local income tax refunds

There appear to be no parallel authorities in CFR for this section (26 USC 6050E).

Sec. 6050F. Returns relating to social security benefits

There appear to be no parallel authorities in CFR for this section (26 USC 6050F).

Sec. 6050G. Returns relating to certain railroad retirement benefits

There appear to be no parallel authorities in CFR for this section (26 USC 6050G).

Sec. 6050H. Returns relating to mortgage interest received in trade or business from individuals

There appear to be no parallel authorities in CFR for this section (26 USC 6050H).

Sec. 6050I. Returns relating to cash received in trade or business, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 6050J).

Sec. 6050J. Returns relating to foreclosures and abandonments of security

There appear to be no parallel authorities in CFR for this section (26 USC 6050K).

Sec. 6050K. Returns relating to exchanges of certain partnership interests

There appear to be no parallel authorities in CFR for this section (26 USC 6050K).

Sec. 6050L. Returns relating to certain dispositions of donated property

There appear to be no parallel authorities in CFR for this section (26 USC 6050L).

Sec. 6050M. Returns relating to persons receiving contracts from Federal executive agencies

Parallel authorities for 26 USC 6050M (from CFR) 26 CFR part 1, 26 CFR part 301

Sec. 6050N. Returns regarding payments of royalties

There appear to be no parallel authorities in CFR for this section (26 USC 6050N).

Sec. 6050P. Returns relating to the cancellation of indebtedness by certain entities

Parallel authorities for 26 USC 6050P (from CFR) 26 CFR part 1

Sec. 6050Q. Certain long-term care benefits

There appear to be no parallel authorities in CFR for this section (26 USC 6050Q).

Sec. 6050R. Returns relating to certain purchases of fish

There appear to be no parallel authorities in CFR for this section (26 USC 6050R).

Sec. 6050S. Returns relating to higher education tuition and related expenses

There appear to be no parallel authorities in CFR for this section (26 USC 6050S).

TITLE 26 Subtitle F CHAPTER 61 Subchapter A PART III Subpart C

Subpart C Information Regarding Wages Paid Employees

Sec. 6051. Receipts for employees

Sec. 6052. Returns regarding payment of wages in the form of group-term life insurance

Sec. 6053. Reporting of tips

Sec. 6057. Annual registration, etc.

Sec. 6058. Information required in connection with certain plans of deferred compensation

Sec. 6059. Periodic report of actuary

Sec. 6060. Information returns of income tax return preparers

Notes on Subpart F

AMENDMENTS

1976 - Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90 Stat. 1691, added subpart heading and analysis for subpart F.

PART IV SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

Sec. 6061. Signing of returns and other documents

Parallel authorities for 26 USC 6061 (from CFR)

26 CFR part 156

26 CFR part 301

27 CFR part 22

27 CFR part 25

27 CFR part 53

27 CFR part 194

27 CFR part 270

27 CFR part 290

Sec. 6062. Signing of corporation returns

There appear to be no parallel authorities in CFR for this section (26 USC 6062).

Sec. 6063. Signing of partnership returns

There appear to be no parallel authorities in CFR for this section (26 USC 6063).

Sec. 6064. Signature presumed authentic

Parallel authorities for 26 USC 6064 (from CFR) 27 CFR part 70

Sec. 6065. Verification of returns

Parallel authorities for 26 USC 6065 (from CFR)

26 CFR part 1

27 CFR part 17

27 CFR part 18

27 CFR part 19

27 CFR part 20

27 CFR part 22

27 CFR part 24

27 CFR part 25

27 CFR part 194

27 CFR part 252

27 CFR part 270

27 CFR part 290

Sec. 6071. Time for filing returns and other documents

Parallel authorities for 26 USC 6071 (from CFR)

26 CFR part 1

26 CFR part 31

26 CFR part 40

26 CFR part 55

26 CFR part 154

26 CFR part 156

27 CFR part 53

27 CFR part 194

Sec. 6072. Time for filing income tax returns

There appear to be no parallel authorities in CFR for this section (26 USC 6072).

Sec. 6075. Time for filing estate and gift tax returns

There appear to be no parallel authorities in CFR for this section (26 USC 6075).

Sec. 6081. Extension of time for filing returns

Parallel authorities for 26 USC 6081 (from CFR) 26 CFR part 1

26 CFR part 301

27 CFR part 53

Sec.6091. Place for filing returns or other documents

Parallel authorities for 26 USC 6091 (from CFR)

26 CFR part 1

26 CFR part 40

26 CFR part 44

26 CFR part 46

26 CFR part 55

26 CFR part 156

27 CFR part 17

27 CFR part 24

27 CFR part 25

27 CFR part 53

27 CFR part 194

Sec. 6096. Designation by individuals

There appear to be no parallel authorities in CFR for this section (26 USC 6096).

Subchapter B - Miscellaneous Provisions

Sec. 6101. Period covered by returns or other documents

Parallel authorities for 26 USC 6101 (from CFR)

27 CFR part 53

26 CFR part 40

Sec. 6102. Computations on returns or other documents

Parallel authorities for 26 USC 6102 (from CFR)

27 CFR part 53

27 CFR part 70

Sec. 6103. Confidentiality and disclosure of returns and return information

Parallel authorities for 26 USC 6103 (from CFR)

27 CFR part 53

26 CFR part 301

20 CFR part 401

20 CFR part 402

42 CFR part 401

Sec. 6104. Publicity of information required from certain exempt organizations and certain trusts

Parallel authorities for 26 USC 6104 (from CFR)

27 CFR part 53

26 CFR part 301

Sec. 6105. Confidentiality of information arising under treaty obligations

There appear to be no parallel authorities in CFR for this section (26 USC 6105).

Sec. 6107. Income tax return preparer must furnish

copy of return to taxpayer and must retain a copy or list

There appear to be no parallel authorities in CFR for this section (26 USC 6107).

Sec. 6108. Statistical publications and studies

There appear to be no parallel authorities in CFR for this section (26 USC 6108).

Sec. 6109. Identifying numbers

Parallel authorities for 26 USC 6109 (from CFR)

26 CFR part 35a

26 CFR part 40

26 CFR part 150

26 CFR part 301

27 CFR part 17

27 CFR part 19

27 CFR part 22

27 CFR part 24

27 CFR part 25

27 CFR part 53

27 CFR part 194

27 CFR part 270

Sec. 6110. Public inspection of written determinations

There appear to be no parallel authorities in CFR for this section (26 USC 6110).

Sec. 6111. Registration of tax shelters

Parallel authorities for 26 USC 6111 (from CFR)

26 CFR part 301

Sec. 6112. Organizers and sellers of potentially abusive tax shelters must keep lists of investors

Parallel authorities for 26 USC 6112 (from CFR)

26 CFR part 301

Sec. 6113. Disclosure of nondeductibility of contributions

There appear to be no parallel authorities in CFR for this section (26 USC 6113).

Sec. 6114. Treaty-based return positions

There appear to be no parallel authorities in CFR for this section (26 USC 6114).

Sec. 6115. Disclosure related to quid pro quo contributions

There appear to be no parallel authorities in CFR for this section (26 USC 6115).

Sec. 6116. Cross reference

There appear to be no parallel authorities in CFR for this section (26 USC 6116).

TITLE 26 Subtitle F CHAPTER 62 Subchapter A

Subchapter A Place and Due Date for Payment of Tax

Sec. 6151. Time and place for paying tax shown on returns

Parallel authorities for 26 USC 6151 (from CFR)

27 CFR part 17

27 CFR part 22

27 CFR part 25

27 CFR part 53

27 CFR part 194

27 CFR part 270

27 CFR part 290

Sec. 6155. Payment on notice and demand

Parallel authorities for 26 USC 6155 (from CFR)

27 CFR part 53, 27 CFR part 70

Sec. 6156. Installment payments of tax on use of highway motor vehicles

There appear to be no parallel authorities in CFR for this section (26 USC 6156).

Sec. 6157. Payment of Federal unemployment tax on quarterly or other time period basis

Parallel authorities for 26 USC 6157 (from CFR) 26 CFR part 31

Sec. 6159. Agreements for payment of tax liability in installments

Parallel authorities for 26 USC 6159 (from CFR)

27 CFR part 70

Subchapter B Extensions of Time for Payment

Sec. 6161. Extension of time for paying tax

Parallel authorities for 26 USC 6161 (from CFR)

26 CFR part 156, 27 CFR part 53

Sec. 6163. Extension of time for payment of estate tax on value of reversionary or remainder interest in property

There appear to be no parallel authorities in CFR for this section (26 USC 6163).

Sec. 6164. Extension of time for payment of taxes by corporations expecting carrybacks

There appear to be no parallel authorities in CFR for this section (26 USC 6164).

Sec. 6165. Bonds where time to pay tax or deficiency has been extended

There appear to be no parallel authorities in CFR for this section (26 USC 6165).

Sec. 6166. Extension of time for payment of estate tax where estate consists largely of interest in closely held business

There appear to be no parallel authorities in CFR for this section (26 USC 6166).

Sec. 6167. Extension of time for payment of tax attributable to recovery of foreign expropriation losses

There appear to be no parallel authorities in CFR for this section (26 USC 6167).

Subchapter A In General

Sec. 6201. Assessment authority

Parallel authorities for 26 USC 6201 (from CFR)

27 CFR part 70

Sec. 6202. Establishment by regulations of mode or time of assessment

There appear to be no parallel authorities in CFR for this section (26 USC 6202).

Sec. 6203. Method of assessment

Parallel authorities for 26 USC 6203 (from CFR)

27 CFR part 70

Sec. 6204. Supplemental assessments

Parallel authorities for 26 USC 6204 (from CFR)

27 CFR part 70

Sec. 6205. Special rules applicable to certain employment taxes

Parallel authorities for 26 USC 6205 (from CFR)

26 CFR part 31

Sec. 6206. Special rules applicable to excessive claims under sections 6420, 6421, and 6427

There appear to be no parallel authorities in CFR for this section (26 USC 6206).

Sec. 6207. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6207).

Sec. 6211. Definition of a deficiency

There appear to be no parallel authorities in CFR for this section (26 USC 6211).

Sec. 6212. Notice of deficiency

There appear to be no parallel authorities in CFR for this section (26 USC 6212).

Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court

There appear to be no parallel authorities in CFR for this section (26 USC 6213).

Sec. 6214. Determinations by Tax Court

There appear to be no parallel authorities in CFR for this section (26 USC 6214).

Sec. 6215. Assessment of deficiency found by Tax Court

There appear to be no parallel authorities in CFR for this section (26 USC 6215).

Sec. 6216. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6216).

Sec. 6221. Tax treatment determined at partnership level

There appear to be no parallel authorities in CFR for this section (26 USC 6221).

Sec. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency

There appear to be no parallel authorities in CFR for this section (26 USC 6222).

Sec. 6223. Notice to partners of proceedings

Parallel authorities for 26 USC 6223 (from CFR)

26 CFR part 301

Sec. 6224. Participation in administrative proceedings; waivers; agreements

There appear to be no parallel authorities in CFR for this section (26 USC 6224).

Sec. 6225. Assessments made only after partnership level proceedings are completed

There appear to be no parallel authorities in CFR for this section (26 USC 6225).

Sec. 6226. Judicial review of final partnership administrative adjustments

There appear to be no parallel authorities in CFR for this section (26 USC 6226).

Sec. 6227. Administrative adjustment requests

Parallel authorities for 26 USC 6227 (from CFR) 26 CFR part 301

Sec. 6228. Judicial review where administrative adjustment request is not allowed in full

There appear to be no parallel authorities in CFR for this section (26 USC 6228).

Sec. 6229. Period of limitations for making assessments

There appear to be no parallel authorities in CFR for this section (26 USC 6229).

Sec. 6230. Additional administrative provisions

Parallel authorities for 26 USC 6230 (from CFR)

26CFR part 1

26 CFR part 301

Sec. 6231. Definitions and special rules

Parallel authorities for 26 USC 6231 (from CFR)

26 CFR part 1

26 CFR part 301

Sec. 6233. Extension to entities filing partnership returns, etc.

Parallel authorities for 26 USC 6233 (from CFR) 26 CFR part 301

Sec. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return

There appear to be no parallel authorities in CFR for this section (26 USC 6234).

PART I TREATMENT OF PARTNERSHIP ITEMS AND ADJUSTMENTS

Sec. 6240. Application of subchapter

There appear to be no parallel authorities in CFR for this section (26 USC 6240).

Sec. 6241. Partner's return must be consistent with partnership return

Parallel authorities for 26 USC 6241 (from CFR) 26 CFR part 301

Sec. 6242. Procedures for taking partnership adjustments into account

There appear to be no parallel authorities in CFR for this section (26 USC 6242).

PART II PARTNERSHIP LEVEL ADJUSTMENTS

Subpart A Adjustments by Secretary

Sec. 6245. Secretarial authority

Parallel authorities for 26 USC 6245 (from CFR) 26 CFR part 301

Sec. 6246. Restrictions on partnership adjustments

There appear to be no parallel authorities in CFR for this section (26 USC 6246).

Sec. 6247. Judicial review of partnership adjustment

There appear to be no parallel authorities in CFR for this section (26 USC 6247).

Sec. 6248. Period of limitations for making adjustments

There appear to be no parallel authorities in CFR for this section (26 USC 6248).

Sec. 6255. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 6255).

Subchapter A General Provisions

Sec. 6301. Collection authority

The Secretary shall collect the taxes imposed by the internal revenue laws

Parallel authorities for 26 USC 6301 (from CFR)

27 CFR part 53

27 CFR part 24

27 CFR part 25

27 CFR part 250

27 CFR part 270

27 CFR part 275

27 CFR part 70

Sec. 6302. Mode or time of collection

Parallel authorities for 26 USC 6302 (from CFR)

27 CFR part 53

27 CFR part 24

27 CFR part 25

27 CFR part 250

27 CFR part 270

27 CFR part 275

26 CFR part 1

26 CFR part 31

26 CFR part 40

31 CFR part 214

(a) General rule

Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address.

(b) Assessment prior to last date for payment

Except where the Secretary believes collection would be jeopardized by delay, if any tax is assessed prior to the last date prescribed for payment of such tax, payment of such tax shall not be demanded under subsection (a) until after such date

Parallel authorities for 26 USC 6303 (from CFR)

27 CFR part 53

27 CFR part 70

Sec. 6304. Fair tax collection practices

There appear to be no parallel authorities in CFR for this section (26 USC 6304).

Sec. 6305. Collection of certain liability

(a) In general

Upon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that - ...

(b) Review of assessments and collections

No court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section

There appear to be no parallel authorities in CFR for this section (26 USC 6305).

Sec. 6311. Payment of tax by commercially acceptable means

Parallel authorities for 26 USC 6311 (from CFR)

27 CFR part 19

27 CFR part 24

27 CFR part 25

27 CFR part 53

27 CFR part 70

27 CFR part 194

27 CFR part 270

Sec. 6313. Fractional parts of a cent

Parallel authorities for 26 USC 6313 (from CFR)

27 CFR part 70

27 CFR part 25

27 CFR part 270

27 CFR part 275

27 CFR part 295

Sec. 6314. Receipt for taxes

(c) Cross references (1) For receipt required to be furnished by employer to employee with respect to employment taxes, see section 6051.

Parallel authorities for 26 USC 6314 (from CFR)

27 CFR part 70, 27 CFR part 194

Sec. 6315. Payments of estimated income tax

Payment of the estimated income tax, or any installment thereof, shall be considered payment on account of the income taxes imposed by subtitle A for the taxable year

There appear to be no parallel authorities in CFR for this section (26 USC 6315).

Sec. 6316. Payment by foreign currency

There appear to be no parallel authorities in CFR for this section (26 USC 6316).

Sec. 6317. Payments of Federal unemployment tax for calendar quarter

Payment of Federal unemployment tax for a calendar quarter or other period within a calendar year pursuant to section 6157 shall be considered payment on account of the tax imposed by chapter 23 of such calendar year

There appear to be no parallel authorities in CFR for this section (26 USC 6317).

PART I DUE PROCESS FOR LIENS

Sec. 6320. Notice and opportunity for hearing upon filing of notice of lien

(a) Requirement of notice

(1) In general

The Secretary shall notify in writing the person described in section 6321 of the filing of a notice of lien under section 6323.

There appear to be no parallel authorities in CFR for this section (26 USC 6320).

PART II LIENS

Sec. 6321. Lien for taxes

If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person

Parallel authorities for 26 USC 6321 (from CFR)

27 CFR part 70

Sec. 6322. Period of lien

There appear to be no parallel authorities in CFR for this section (26 USC 6322).

Sec. 6323. Validity and priority against certain persons

Parallel authorities for 26 USC 6323 (from CFR)

26 CFR part 1

27 CFR part 70

Sec. 6324. Special liens for estate and gift taxes

There appear to be no parallel authorities in CFR for this section (26 USC 6324).

Sec. 6324A. Special lien for estate tax deferred under section 6166

There appear to be no parallel authorities in CFR for this section (26 USC 6324A).

Sec. 6324B. Special lien for additional estate tax attributable to farm, etc., valuation

There appear to be no parallel authorities in CFR for this section (26 USC 6324B).

Sec. 6325. Release of lien or discharge of property

Parallel authorities for 26 USC 6325 (from CFR)

26 CFR part 401

27 CFR part 70

Part 401 -- Temporary procedures and administration regulations under the Tax Equity and Fiscal Responsibility Act of 1982 (Pub. L. 97-248)

Sec. 6326. Administrative appeal of liens

Parallel authorities for 26 USC 6326 (from CFR)

26 CFR part 301

27 CFR part 70

Sec. 6327. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6327).

PART I DUE PROCESS FOR COLLECTIONS

Sec. 6330. Notice and opportunity for hearing before levy

(a) Requirement of notice before levy

(1) In general

No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.

(3) Information included with notice

The notice required under paragraph (1) shall include in simple and nontechnical terms -

(A) the amount of unpaid tax;

There appear to be no parallel authorities in CFR for this section (26 USC 6330).

Sec. 6331. Levy and distraint

Parallel authorities for 26 USC 6331 (from CFR) 27 CFR part 70

(a) Authority of Secretary If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d))** of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.

Section 6331(a) This is the paragraph that is left off of the back of the levy that is given to banks and other financial institutions, or your employer or payee. They leave this paragraph off because it says they can only levy against someone liable for the tax.

(d) **Employer

For purposes of this chapter, the term ''employer'' means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that -

(1) if the person for whom the individual performs or performed the services does not have control of the payment of the wages for such services, the term ''employer'' (except for purposes of subsection (a)) means the person having control of the payment of such wages, and

(2) in the case of a person paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in trade or business within the United States, the term ''employer'' (except for purposes of subsection (a)) means such person.

This kind of sums up WHO the "employer" is doesn't it?

Sec. 6332. Surrender of property subject to levy

Parallel authorities for 26 USC 6332 (from CFR)

27 CFR part 70

Sec. 6333. Production of books

Parallel authorities for 26 USC 6333 (from CFR)

27 CFR part 70

Sec. 6334. Property exempt from levy

Parallel authorities for 26 USC 6334 (from CFR)

27 CFR part 70

26 CFR part 404

404.6048-1 Annual returns for foreign trusts with a United States beneficiary

404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income

Sec. 6335. Sale of seized property

Parallel authorities for 26 USC 6335 (from CFR)

27 CFR part 70

Sec. 6336. Sale of perishable goods

Parallel authorities for 26 USC 6336 (from CFR)

27 CFR part 70

Sec. 6337. Redemption of property

Parallel authorities for 26 USC 6337 (from CFR)

27 CFR part 70

Sec. 6338. Certificate of sale; deed of real property

Parallel authorities for 26 USC 6338 (from CFR)

27 CFR part 70

Sec. 6339. Legal effect of certificate of sale of personal property and deed of real property

Parallel authorities for 26 USC 6339 (from CFR)

27 CFR part 70

Sec. 6340. Records of sale

Parallel authorities for 26 USC 6340 (from CFR)

27 CFR part 70

Sec. 6341. Expense of levy and sale

Parallel authorities for 26 USC 6341 (from CFR)

27 CFR part 70

Sec. 6342. Application of proceeds of levy

Parallel authorities for 26 USC 6342 (from CFR)

27 CFR part 70

Sec. 6343. Authority to release levy and return property

Parallel authorities for 26 USC 6343 (from CFR)

27 CFR part 70

26 CFR part 301

Sec. 6344. Cross references

(a) Length of period

For period within which levy may be begun in case of -

(1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).

(2) Employment and miscellaneous excise taxes, see section 6502(a).

There appear to be no parallel authorities in CFR for this section (26 USC 6344).

Subchapter A Procedure in General

Sec. 6401. Amounts treated as overpayments

Parallel authorities for 26 USC 6401 (from CFR)

27 CFR part 70

Sec. 6402. Authority to make credits or refunds

Parallel authorities for 26 USC 6402 (from CFR)

27 CFR part 70

27 CFR part 17

27 CFR part 25

27 CFR part 53

27 CFR part 194

27 CFR part 270

27 CFR part 290

31 CFR part 285

Sec. 6403. Overpayment of installment

Parallel authorities for 26 USC 6403 (from CFR)

27 CFR part 70

Sec. 6404. Abatements

Parallel authorities for 26 USC 6404 (from CFR)

27 CFR part 70

26 CFR part 301

27 CFR part 53

27 CFR part 270

27 CFR part 275

27 CFR part 290

Sec. 6405. Reports of refunds and credits

There appear to be no parallel authorities in CFR for this section (26 USC 6405).

Sec. 6406. Prohibition of administrative review of decisions

There appear to be no parallel authorities in CFR for this section (26 USC 6406).

Sec. 6407. Date of allowance of refund or credit

Parallel authorities for 26 USC 6407 (from CFR)

27 CFR part 70

Sec. 6408. State escheat laws not to apply

There appear to be no parallel authorities in CFR for this section (26 USC 6408).

Sec. 6411. Tentative carryback and refund adjustments

There appear to be no parallel authorities in CFR for this section (26 USC 6411).

Sec. 6412. Floor stocks refunds

There appear to be no parallel authorities in CFR for this section (26 USC 6412).

Sec. 6413. Special rules applicable to certain employment taxes

There appear to be no parallel authorities in CFR for this section (26 USC 6413).

Sec. 6414. Income tax withheld

In the case of an overpayment of tax imposed by chapter 24, or by chapter 3, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent

There appear to be no parallel authorities in CFR for this section (26 USC 6414).

Sec. 6415. Credits or refunds to persons who collected certain taxes

There appear to be no parallel authorities in CFR for this section (26 USC 6415).

Sec. 6416. Certain taxes on sales and services

Parallel authorities for 26 USC 6416 (from CFR)

27 CFR part 53, 27 CFR part 70

Sec. 6419. Excise tax on wagering

There appear to be no parallel authorities in CFR for this section (26 USC 6419).

Sec. 6420. Gasoline used on farms

There appear to be no parallel authorities in CFR for this section (26 USC 6420).

Sec. 6421. Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes

There appear to be no parallel authorities in CFR for this section (26 USC 6421).

Sec. 6422. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6422).

For special provisions relating to alcohol and tobacco taxes, see subtitle E

Sec. 6423. Conditions to allowance in the case of alcohol and tobacco taxes

Parallel authorities for 26 USC 6423 (from CFR)

27 CFR part 70, 27 CFR part 270

Sec. 6425. Adjustment of overpayment of estimated income tax by corporation

There appear to be no parallel authorities in CFR for this section (26 USC 6425).

Sec. 6427. Fuels not used for taxable purposes

Parallel authorities for 26 USC 6427 (from CFR)

26 CFR part 48

Sec. 6501. Limitations on assessment and collection Sec. 6501

(b) Time return deemed filed (1) Early return For purposes of this section, a return of tax imposed by this title, except tax imposed by chapter 3, 21, or 24, filed before the last day prescribed by law or by regulations promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.

(2) Return of certain employment taxes and tax imposed by chapter 3

For purposes of this section, if a return of tax imposed by chapter 3, 21, or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such calendar year.

(e) Substantial omission of items Except as otherwise provided in subsection (c) - (1) Income taxes

In the case of any tax imposed by subtitle A -

(A) General rule

If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph - ...

(i)

In the case of a trade or business, the term ''gross income'' means the total of the amounts received or accrued from the sale of goods or services (if such amounts are required to be shown on the return) prior to diminution by the cost of such sales or services; and... [emphasis added]

Parallel authorities for 26 USC 6501 (from CFR)

27 CFR part 70

Sec. 6502. Collection after assessment

Parallel authorities for 26 USC 6502 (from CFR)

27 CFR part 70

Sec. 6503. Suspension of running of period of limitation

Parallel authorities for 26 USC 6503 (from CFR)

27 CFR part 70

Sec. 6504. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6504).

Sec. 6511. Limitations on credit or refund

Parallel authorities for 26 USC 6511 (from CFR)

27 CFR part 17

27 CFR part 70

27 CFR part 194

Sec. 6512. Limitations in case of petition to Tax Court

There appear to be no parallel authorities in CFR for this section (26 USC 6512).

Sec. 6513. Time return deemed filed and tax considered paid

(1) Any tax actually deducted and withheld at the source during any calendar year under chapter 24 shall, in respect of the recipient of the income, be deemed to have been paid by him on the 15th day of the fourth month following the close of his taxable year with respect to which such tax is allowable as a credit under section 31.

Parallel authorities for 26 USC 6513 (from CFR)

27 CFR part 70

Sec. 6514. Credits or refunds after period of limitation

Parallel authorities for 26 USC 6514 (from CFR)

27 CFR part 70

Sec. 6515. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6515).

Sec. 6521. Mitigation of effect of limitation in case of related taxes under different chapters

(b) Definitions

For purposes of subsection (a), the terms ''self-employment income'' and ''wages'' shall have the same meaning as when used in section 1402(b)

1402(b)(2) For purposes of paragraph (1), the term ''wages'' (A) includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 3121(l) (relating to coverage of citizens of the United States who are employees of foreign affiliates of American employers), as would be wages under section 3121(a) if such services constituted employment under section 3121(b), and

(B) includes compensation which is subject to the tax imposed by section 3201 or 3211,. An individual who is not a citizen of the United States but who is a resident of the Commonwealth of Puerto Rico, the Virgin Islands, Guam, or American Samoa shall not, for purposes of this chapter be considered to be a nonresident alien individual. In the case of church employee income, the special rules of subsection (j)(2) shall apply for purposes of paragraph (2).

There appear to be no parallel authorities in CFR for this section (26 USC 6521).

Sec. 6531. Periods of limitation on criminal prosecutions

There appear to be no parallel authorities in CFR for this section (26 USC 6531).

Sec. 6532. Periods of limitation on suits

Parallel authorities for 26 USC 6532 (from CFR)

27 CFR part 70

Sec. 6533. Cross references

(1) For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.

(2) For extensions of time by reason of armed service in a combat zone, see section 7508.

(3) For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18

There appear to be no parallel authorities in CFR for this section (26 USC 6533).

Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Parallel authorities for 26 USC 6601 (from CFR)

27 CFR part 70

27 CFR part 170

27 CFR part 194

27 CFR part 296

Sec. 6602. Interest on erroneous refund recoverable by suit

Parallel authorities for 26 USC 6602 (from CFR)

27 CFR part 70

Subchapter B Interest on Overpayments

Sec. 6611. Interest on overpayments

Parallel authorities for 26 USC 6611 (from CFR)

27 CFR part 70

Sec. 6612. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 6612).

Subchapter C Determination of Interest Rate; Compounding of Interest

Sec. 6621. Determination of rate of interest

Parallel authorities for 26 USC 6621 (from CFR)

27 CFR part 70

27 CFR part 170

27 CFR part 296

26 CFR part 301

27 CFR part 194

Sec. 6622. Interest compounded daily

Parallel authorities for 26 USC 6622 (from CFR)

27 CFR part 70

27 CFR part 170

27 CFR part 296

Subchapter D Notice Requirements

Sec. 6631. Notice requirements

There appear to be no parallel authorities in CFR for this section (26 USC 6631).

Subchapter A Additions to the Tax and Additional Amounts

PART I GENERAL PROVISIONS

Sec. 6651. Failure to file tax return or to pay tax

Parallel authorities for 26 USC 6651 (from CFR)

27 CFR part 24

27 CFR part 25

27 CFR part 70

27 CFR part 194

Sec. 6652. Failure to file certain information returns, registration statements, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 6652).

Sec. 6653. Failure to pay stamp tax

Parallel authorities for 26 USC 6653 (from CFR)

27 CFR part 70

Sec. 6654. Failure by individual to pay estimated income tax

Parallel authorities for 26 USC 6654 (from CFR)

26 CFR part 1

Sec. 6655. Failure by corporation to pay estimated income tax

Parallel authorities for 26 USC 6655 (from CFR)

26 CFR part 1

Sec. 6656. Failure to make deposit of taxes

Parallel authorities for 26 USC 6656 (from CFR)

27 CFR part 70

27 CFR part 25

Sec. 6657. Bad checks

Parallel authorities for 26 USC 6657 (from CFR)

27 CFR part 70

27 CFR part 194

Sec. 6658. Coordination with title 11

Parallel authorities for 26 USC 6658 (from CFR)

27 CFR part 70

PART II ACCURACY-RELATED AND FRAUD PENALTIES

Sec. 6662. Imposition of accuracy-related penalty

Parallel authorities for 26 USC 6662 (from CFR)

26 CFR part 1

Sec. 6663. Imposition of fraud penalty

There appear to be no parallel authorities in CFR for this section (26 USC 6663).

Sec. 6664. Definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 6664).

PART III APPLICABLE RULES

Sec. 6665. Applicable rules

Parallel authorities for 26 USC 6665 (from CFR)

27 CFR part 70

Subchapter B Assessable Penalties

PART I GENERAL PROVISIONS

Sec. 6671. Rules for application of assessable penalties

(b) Person defined

The term ''person'', as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs

Parallel authorities for 26 USC 6671 (from CFR)

27 CFR part 70

Note: The "person" described above covers sections 6671 through 6715. This SUBCHAPTER.

Sec. 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

Parallel authorities for 26 USC 6672 (from CFR)

27 CFR part 70

Sec. 6673. Sanctions and costs awarded by courts

There appear to be no parallel authorities in CFR for this section (26 USC 6673).

Sec. 6674. Fraudulent statement or failure to furnish statement to employee

There appear to be no parallel authorities in CFR for this section (26 USC 6674).

Sec. 6675. Excessive claims with respect to the use of certain fuels

There appear to be no parallel authorities in CFR for this section (26 USC 6675).

Sec. 6677. Failure to file information with respect to certain foreign trusts

There appear to be no parallel authorities in CFR for this section (26 USC 6677).

Sec. 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

There appear to be no parallel authorities in CFR for this section (26 USC 6679).

Sec. 6682. False information with respect to withholding

(a) Civil penalty

In addition to any criminal penalty provided by law, if -

(1) any individual makes a statement under section 3402 [Subtitle C] or section 3406 [Subtitle C] which results in a decrease in the amounts deducted and withheld under chapter 24, [Subtitle C] and

(2) as of the time such statement was made, there was no reasonable basis for such statement,

such individual shall pay a penalty of $500 for such statement.

(b) Exception

The Secretary may waive (in whole or in part) the penalty imposed under subsection (a) if the taxes imposed with respect to the individual under subtitle A for the taxable year are equal to or less than the sum of -

(1) the credits against such taxes allowed by part IV of subchapter A of chapter 1, [Subtitle A] and [emphasis added]

(2) the payments of estimated tax which are considered payments on account of such taxes.

(c) Deficiency procedures not to apply

Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect to the assessment or collection of any penalty imposed by subsection (a)

There appear to be no parallel authorities in CFR for this section (26 USC 6682).

Sec. 6683. Failure of foreign corporation to file return of personal holding company tax

There appear to be no parallel authorities in CFR for this section (26 USC 6683).

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

There appear to be no parallel authorities in CFR for this section (26 USC 6684).

Sec. 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

There appear to be no parallel authorities in CFR for this section (26 USC 6685).

Sec. 6686. Failure to file returns or supply information by DISC or FSC

There appear to be no parallel authorities in CFR for this section (26 USC 6686).

Sec. 6688. Assessable penalties with respect to information required to be furnished under section 7654

There appear to be no parallel authorities in CFR for this section (26 USC 6688).

Sec. 6689. Failure to file notice of redetermination of foreign tax

Parallel authorities for 26 USC 6689 (from CFR)

26 CFR part 301

Sec. 6690. Fraudulent statement or failure to furnish statement to plan participant

There appear to be no parallel authorities in CFR for this section (26 USC 6690).

Sec. 6692. Failure to file actuarial report

There appear to be no parallel authorities in CFR for this section (26 USC 6692).

Sec. 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

There appear to be no parallel authorities in CFR for this section (26 USC 6693).

Sec. 6694. Understatement of taxpayer's liability by income tax return preparer

There appear to be no parallel authorities in CFR for this section (26 USC 6694).

Sec. 6695. Other assessable penalties with respect to the preparation of income tax returns for other persons

There appear to be no parallel authorities in CFR for this section (26 USC 6695).

Sec. 6696. Rules applicable with respect to sections 6694 and 6695

There appear to be no parallel authorities in CFR for this section (26 USC 6696).

Sec. 6697. Assessable penalties with respect to liability for tax of regulated investment companies

There appear to be no parallel authorities in CFR for this section (26 USC 6697).

Sec. 6698. Failure to file partnership return

There appear to be no parallel authorities in CFR for this section (26 USC 6698).

Sec. 6700. Promoting abusive tax shelters, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 6700).

Sec. 6701. Penalties for aiding and abetting understatement of tax liability

Parallel authorities for 26 USC 6701 (from CFR)

27 CFR part 70

Sec. 6702. Frivolous income tax return

There appear to be no parallel authorities in CFR for this section (26 USC 6702).

Sec. 6703. Rules applicable to penalties under sections 6700, 6701, and 6702

There appear to be no parallel authorities in CFR for this section (26 USC 6703).

Sec. 6704. Failure to keep records necessary to meet reporting requirements under section 6047d

There appear to be no parallel authorities in CFR for this section (26 USC 6704).

Sec. 6705. Failure by broker to provide notice to payors

There appear to be no parallel authorities in CFR for this section (26 USC 6705).

Sec. 6706. Original issue discount information requirements

There appear to be no parallel authorities in CFR for this section (26 USC 6706).

Sec. 6707. Failure to furnish information regarding tax shelters

There appear to be no parallel authorities in CFR for this section (26 USC 6707).

Sec. 6708. Failure to maintain lists of investors in potentially abusive tax shelters

There appear to be no parallel authorities in CFR for this section (26 USC 6708).

Sec. 6709. Penalties with respect to mortgage credit certificates

There appear to be no parallel authorities in CFR for this section (26 USC 6709).

Sec. 6710. Failure to disclose that contributions are nondeductible

There appear to be no parallel authorities in CFR for this section (26 USC 6710).

Sec. 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

There appear to be no parallel authorities in CFR for this section (26 USC 6711).

Sec. 6712. Failure to disclose treaty-based return positions

There appear to be no parallel authorities in CFR for this section (26 USC 6712).

Sec. 6713. Disclosure or use of information by preparers of returns

There appear to be no parallel authorities in CFR for this section (26 USC 6713).

Sec. 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

There appear to be no parallel authorities in CFR for this section (26 USC 6714).

Sec. 6715. Dyed fuel sold for use or used in taxable use, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 6715).

Sec. 6721. Failure to file correct information returns

Parallel authorities for 26 USC 6721 (from CFR) 26 CFR part 35a

Sec. 6722. Failure to furnish correct payee statements

There appear to be no parallel authorities in CFR for this section (26 USC 6722).

Sec. 6723. Failure to comply with other information reporting requirements

Parallel authorities for 26 USC 6723 (from CFR)

27 CFR part 70

Sec. 6724. Waiver; definitions and special rules

There appear to be no parallel authorities in CFR for this section (26 USC 6724).

Subchapter C Procedural Requirements

Sec. 6751. Procedural requirements

There appear to be no parallel authorities in CFR for this section (26 USC 6751).

Sec. 6801. Authority for establishment, alteration, and distribution

Sec. 6802. Supply and distribution

Sec. 6803. Accounting and safeguarding

Sec. 6804. Attachment and cancellation

Sec. 6805. Redemption of stamps

Sec. 6806. Occupational tax stamps

Sec. 6807. Stamping, marking, and branding seized goods

Sec. 6808. Special provisions relating to stamps

Subchapter A Crimes

PART I GENERAL PROVISIONS

Sec. 7201. Attempt to evade or defeat tax

There appear to be no parallel authorities in CFR for this section (26 USC 7201).

Sec. 7202. Willful failure to collect or pay over tax

There appear to be no parallel authorities in CFR for this section (26 USC 7202).

Sec. 7203. Willful failure to file return, supply information, or pay tax

There appear to be no parallel authorities in CFR for this section (26 USC 7203).

Sec. 7204. Fraudulent statement or failure to make statement to employees

There appear to be no parallel authorities in CFR for this section (26 USC 7204).

Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information

There appear to be no parallel authorities in CFR for this section (26 USC 7205).

Sec. 7206. Fraud and false statements

Any person who -

(1) Declaration under penalties of perjury

Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

(2) Aid or assistance

Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document; or

(3) Fraudulent bonds, permits, and entries Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(4) Removal or concealment with intent to defraud Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing, any goods or commodities for or in respect whereof any tax is or shall be imposed, or any property upon which levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or

(5) Compromises and closing agreements In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully -

(A) Concealment of property

Conceals from any officer or employee of the United States [which the IRS IS NOT an "officer" or "employee" of the United States] any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or

(B) Withholding, falsifying, and destroying records Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution

But it doesn't matter since there are no implementing regulations to support the codex section 7206 anyway!

There appear to be no parallel authorities in CFR for this section (26 USC 7206)

. Sec. 7207. Fraudulent returns, statements, or other documents

Parallel authorities for 26 USC 7207 (from CFR)

27 CFR part 70

Sec. 7208. Offenses relating to stamps

There appear to be no parallel authorities in CFR for this section (26 USC 7208).

Sec. 7209. Unauthorized use or sale of stamps

Parallel authorities for 26 USC 7209 (from CFR)

27 CFR part 70

Sec. 7210. Failure to obey summons

There appear to be no parallel authorities in CFR for this section (26 USC 7210).

Sec. 7211. False statements to purchasers or lessees relating to tax

There appear to be no parallel authorities in CFR for this section (26 USC 7211).

Sec. 7212. Attempts to interfere with administration of internal revenue laws

Parallel authorities for 26 USC 7212 (from CFR)

27 CFR part 170

27 CFR part 270

27 CFR part 275

27 CFR part 290

27 CFR part 295

27 CFR part 296

Sec. 7213. Unauthorized disclosure of information

For penalties for disclosure of confidential information by any officer or employee of the United States or any department or agency thereof, see 18 U.S.C. 1905

Parallel authorities for 26 USC 7213 (from CFR)

27 CFR part 17

Sec. 7213A. Unauthorized inspection of returns or return information

There appear to be no parallel authorities in CFR for this section (26 USC 7213A).

Sec. 7214. Offenses by officers and employees of the United States

For penalty on collecting or disbursing officers trading in public funds or debts of property, see 18 U.S.C. 1901

Sec. 7215. Offenses with respect to collected taxes

There appear to be no parallel authorities in CFR for this section (26 USC 7215).

Sec. 7216. Disclosure or use of information by preparers of returns

Parallel authorities for 26 USC 7216 (from CFR)

26 CFR part 1, 26 CFR part 301

Sec. 7217. Prohibition on executive branch influence over taxpayer audits and other investigations

There appear to be no parallel authorities in CFR for this section (26 USC 7217).

PART II PENALTIES APPLICABLE TO CERTAIN TAXES

Sec. 7231. Failure to obtain license for collection of foreign items

There appear to be no parallel authorities in CFR for this section (26 USC 7231).

Sec. 7232. Failure to register under section 4101, false representations of registration status, etc.

There appear to be no parallel authorities in CFR for this section (26 USC 7232).

Sec. 7261. Representation that retailers' excise tax is excluded from price of article

There appear to be no parallel authorities in CFR for this section (26 USC 7261).

Sec. 7262. Violation of occupational tax laws relating to wagering failure to pay special tax

There appear to be no parallel authorities in CFR for this section (26 USC 7262Violationofoccupationaltaxlawsrelatingtowagering).

Sec. 7268. Possession with intent to sell in fraud of law or to evade tax

There appear to be no parallel authorities in CFR for this section (26 USC 7268).

Sec. 7269. Failure to produce records

There appear to be no parallel authorities in CFR for this section (26 USC 7269).

Sec. 7270. Insurance policies

There appear to be no parallel authorities in CFR for this section (26 USC 7270).

Sec. 7271. Penalties for offenses relating to stamps

There appear to be no parallel authorities in CFR for this section (26 USC 7271).

Sec. 7272. Penalty for failure to register

There appear to be no parallel authorities in CFR for this section (26 USC 7272).

Sec. 7273. Penalties for offenses relating to special taxes

There appear to be no parallel authorities in CFR for this section (26 USC 7273).

Sec. 7275. Penalty for offenses relating to certain airline tickets and advertising

There appear to be no parallel authorities in CFR for this section (26 USC 7275).

Subchapter C Forfeitures

PART I PROPERTY SUBJECT TO FORFEITURE

Sec. 7301. Property subject to tax

There appear to be no parallel authorities in CFR for this section (26 USC 7301).

Sec. 7302. Property used in violation of internal revenue laws

Parallel authorities for 26 USC 7302 (from CFR)

27 CFR part 24

27 CFR part 252

Sec. 7303. Other property subject to forfeiture

There appear to be no parallel authorities in CFR for this section (26 USC 7303).

Sec. 7304. Penalty for fraudulently claiming drawback

Parallel authorities for 26 USC 7304 (from CFR) 27 CFR part 70

PART II PROVISIONS COMMON TO FORFEITURES

Sec. 7321. Authority to seize property subject to forfeiture

There appear to be no parallel authorities in CFR for this section (26 USC 7321).

Sec. 7322. Delivery of seized personal property to United States marshal

Parallel authorities for 26 USC 7322 (from CFR)

26 CFR part 403

27 CFR part 72

Sec. 7323. Judicial action to enforce forfeiture

(a) Nature and venue in rem in the United States District Court for the district where such seizure is made.

Parallel authorities for 26 USC 7323 (from CFR)

26 CFR part 403, 27 CFR part 72

Sec. 7324. Special disposition of perishable goods

Parallel authorities for 26 USC 7324 (from CFR)

26 CFR part 403, 27 CFR part 72

Sec. 7325. Personal property valued at $100,000 or less

Parallel authorities for 26 USC 7325 (from CFR)

26 CFR part 403

27 CFR part 72

27 CFR part 270

Sec. 7326. Disposal of forfeited or abandoned property in special cases

Parallel authorities for 26 USC 7326 (from CFR)

26 CFR part 403

27 CFR part 72

27 CFR part 72

Sec. 7327. Customs laws applicable

The provisions of law applicable to the remission or mitigation by the Secretary of forfeitures under the customs laws shall apply to forfeitures incurred or alleged to have been incurred under the internal revenue laws

Parallel authorities for 26 USC 7327 (from CFR)

26 CFR part 403, 27 CFR part 72

Sec. 403.1 Personal property seized by the Internal Revenue Service.

Regulations in this part relate to personal property seized by officers of the Internal Revenue Service as subject to forefeiture as being involved, used, or intended to be used, as the case may be in any violation of the internal revenue laws other than chapters 51(distilled spirits), 52 (tobacco) and 53 (firearms), of the Internal Revenue Code of 1954 (I.R.C.).

(Sec. 7325, 68A Stat. 870, as amended (26 U.S.C. 7325, (1), (4)); sec. 7326, 72 Stat. 1429, as amended (26 U.S.C. 7326 (a)))

[T.D. 7433, 41 FR 39312, Sept. 15, 1976, as amended by T.D. 7525, 42 FR 64344. Dec. 23, 1977]

Sec. 403.35 Laws applicable.

Remission or mitigation of forfeitures shall be governed by the customs laws applicable to remission or mitigation of penalties as contained in 19 U.S.C. 1613 and 19 U.S.C. 1618.

(Sec. 613, 46 Stat. 756, as amended, sec. 618, 46 Stat. 757, as amended, sec. 7327, 68A Stat. 871; (19 U.S.C. 1613, 1618, 26 U.S.C. 7327))

19 U.S.C. 1613

19 U.S.C. 1618

Parallel authorities for 19 USC 1613 (from CFR)

50 CFR part 12

27 CFR part 72

21 CFR part 1316

26 CFR part 403

28 CFR part 9

Parallel authorities for 19 USC 1618 (from CFR)

50 CFR part 12

Title 50 -- Wildlife and Fisheries

CHAPTER I -- UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR

Part 12 -- Seizure and forfeiture procedures

19 CFR part 123

Title 19 -- Customs Duties

CHAPTER I -- UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

Part 123 -- Customs relations with Canada and Mexico

19 CFR part 145

Title 19 -- Customs Duties

CHAPTER I -- UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

Part 145 -- Mail importations

19 CFR part 162

Title 19 -- Customs Duties

CHAPTER I -- UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

Part 162 -- Inspection, search, and seizure

19 CFR part 171

Title 19 -- Customs Duties

CHAPTER I -- UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY

Part 171 -- Fines, penalties, and forfeitures

21 CFR part 1316

Title 21 -- Food and Drugs

CHAPTER II -- DRUG ENFORCEMENT ADMINISTRATION, DEPARTMENT OF JUSTICE

Part 1316 -- Administrative functions, practices, and procedures

26 CFR part 403 Title 26 -- Internal Revenue

CHAPTER I -- INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

Part 403 -- Disposition of seized personal property

27 CFR part 72

Title 27 -- Alcohol, Tobacco Products and Firearms

CHAPTER I -- BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE TREASURY

Part 72 -- Disposition of seized personal property

28 CFR part 9

Title 28 -- Judicial Administration

CHAPTER I -- DEPARTMENT OF JUSTICE

Part 9 -- Regulations governing the remission or mitigation of civil and criminal forfeitures

Sec. 7328. Cross references

There appear to be no parallel authorities in CFR for this section (26 USC 7328).

Subchapter D Miscellaneous Penalty and Forfeiture Provisions

Sec. 7341. Penalty for sales to evade tax

There appear to be no parallel authorities in CFR for this section (26 USC 7341).

Sec. 7342. Penalty for refusal to permit entry or examination

Parallel authorities for 26 USC 7342 (from CFR)

27 CFR part 24

27 CFR part 25

27 CFR part 170

27 CFR part 270

27 CFR part 275

27 CFR part 290

27 CFR part 295

27 CFR part 296

Sec. 7343. Definition of term ''person''

The term ''person'' as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs

There appear to be no parallel authorities in CFR for this section (26 USC 7343).

Sec. 7344. Extended application of penalties relating to officers of the Treasury Department

All provisions of law imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury, or under any agency or office thereof, shall apply to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or employees in connection with such law, or are persons having the custody or disposition of any public money

There appear to be no parallel authorities in CFR for this section (26 USC 7344).