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>
50 lines
2.0 KiB
Markdown
50 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6725"
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description: "Failure to report information under section 4101"
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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: "6725"
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citation: "26 U.S.C. § 6725"
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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/s6725"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8e7181d0c3fdfd74e771dd1cf921a10d10e0d3e5c1759e2cd7544597b1818bff"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "424c4ad5348b14c12e98f7cbc6bedcb6f640ce9f12a74e2b2d8e94768fdb5ac2"
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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. § 6725 - Failure to report information under section 4101
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## Text
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(a) In general In the case of each failure described in subsection (b) by any person with respect to a vessel or facility, such person shall pay a penalty of $10,000 in addition to the tax (if any).
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(b) Failures subject to penalty For purposes of subsection (a), the failures described in this subsection are—
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(1) any failure to make a report under section 4101(d) on or before the date prescribed therefor, and
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(2) any failure to include all of the information required to be shown on such report or the inclusion of incorrect information.
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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(d)(1), Oct. 22, 2004, 118 Stat. 1620.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as a note under section 6719 of this title.
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