26 U.S.C. § 6674: Fraudulent statement or failure to furnish statement to employee

26 U.S.C. 6674: Fraudulent statement or failure to furnish statement to employeeText contains those laws in effect through Public Law 119-120 (October 7, 2026).

From Title 26-INTERNAL REVENUE CODECHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

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

In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee 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 6051 or 6053(b), or regulations prescribed thereunder, shall 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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 828 ; Pub. L. 89–97, title III, § 313(e)(2)(C) , July 30, 1965 , 79 Stat. 385 .)

Editorial Notes

Amendments

1965⁠—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1965 Amendment

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.