26 USC 6702: Frivolous income tax return

26 USC 6702: Frivolous income tax return Text contains those laws in effect on January 4, 1995

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIESSubchapter B-Assessable PenaltiesPART I-GENERAL PROVISIONS

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§6702. Frivolous income tax return

(a) Civil penalty

If-

(1) any individual files what purports to be a return of the tax imposed by subtitle A but which-

(A) does not contain information on which the substantial correctness of the self-assessment may be judged, or

(B) contains information that on its face indicates that the self-assessment is substantially incorrect; and

(2) the conduct referred to in paragraph (1) is due to-

(A) a position which is frivolous, or

(B) a desire (which appears on the purported return) to delay or impede the administration of Federal income tax laws,

then such individual shall pay a penalty of $500.

(b) Penalty in addition to other penalties

The penalty imposed by subsection (a) shall be in addition to any other penalty provided by law.

(Added Pub. L. 97–248, title III, §326(a), Sept. 3, 1982, 96 Stat. 617 .)

Effective Date

Section 326(c) of Pub. L. 97–248 provided that: "The amendments made by this section [enacting this section] shall apply with respect to documents filed after the date of the enactment of this Act [Sept. 3, 1982]."

Section Referred to in Other Sections

This section is referred to in section 6703 of this title.