26Title 26The US tax code, read & explained

26 U.S.C. § 7272

§ 7272. Penalty for failure to register or reregister

100 words · amended 6 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed August 10, 2005 by the Public Law 109-59.

Every change, newest first (7)
  1. August 10, 2005Public Law 109-59
  2. October 22, 2004American Jobs Creation Act of 2004
  3. October 4, 1976Tax Reform Act of 1976
  4. June 21, 1965Public Law 89-44
  5. September 2, 1958Technical Amendments Act of 1958
  6. June 30, 1958Public Law 85-475
  7. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) In general
  2. (b) Cross references
(a) In general

Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references

For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.