Fabio
76b8ec33a7
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>
56 lines
2.6 KiB
Markdown
56 lines
2.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6719"
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description: "Failure to register or reregister"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "68"
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chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
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section: "6719"
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citation: "26 U.S.C. § 6719"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6719"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "ca9c1ce305f956c1f87e873b5d195aa15223b95018ad3436ddc410feb89522e5"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "bbd7b62df3b72f23722e14cda8c5c9653f3cccc16b1d377ee2425a56bebb5534"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6719 - Failure to register or reregister
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## Text
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(a) Failure to register or reregister Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).
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(b) Amount of penalty The amount of the penalty under subsection (a) shall be—
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(1) $10,000 for each initial failure to register or reregister, and
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(2) $1,000 for each day thereafter such person fails to register or reregister.
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(c) Reasonable cause exception No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.
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(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)
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## Notes
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Editorial Notes
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Amendments2005—Pub. L. 109–59, § 11164(b)(1)(C), inserted “or reregister” after “register” in section catchline. Subsecs. (a), (b). Pub. L. 109–59, § 11164(b)(1)(A), (B), inserted “or reregister” after “register” wherever appearing.
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Statutory Notes and Related Subsidiaries
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Effective Date of 2005 AmendmentAmendment by Pub. L. 109–59 applicable to actions, or failures to act, after Aug. 10, 2005, see section 11164(c) of Pub. L. 109–59, set out as a note under section 4101 of this title.
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Effective DatePub. L. 108–357, title VIII, § 863(e), Oct. 22, 2004, 118 Stat. 1620, provided that: “The amendments made by this section [enacting this section and section 6725 of this title and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after December 31, 2004.”
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