Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-68/section-6705.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6705"
+description: "Failure by broker to provide notice to payors"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "68"
+chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
+section: "6705"
+citation: "26 U.S.C. § 6705"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6705"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "af1c7ddb4045477971913a27d1c147d8cb192af5077fee2fc19b53bd69da2e76"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "777625b44b70f1ec5e68e7bce04a9fa297c4a5f77730c8bf597f3a5e00f3cb69"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6705 - Failure by broker to provide notice to payors
+
+## Text
+
+(a) In general Any person required under section 3406(d)(2)(B) to provide notice to any payor who willfully fails to provide such notice to such payor shall pay a penalty of $500 for each such failure.
+
+(b) Penalty in addition to other penalties Any penalty imposed by this section shall be in addition to any other penalty provided by law.
+
+(Added Pub. L. 98–67, title I, § 104(c)(1), Aug. 5, 1983, 97 Stat. 379.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection effective with respect to payments made after Dec. 31, 1983, see section 110(a) of Pub. L. 98–67, set out as an Effective Date of 1983 Amendment note under section 31 of this title.