Additions to the Tax, Additional Amounts, and Assessable Penalties

1. CFR
2. ›
3. Title 27
4. ›
5. Chapter I
6. ›
7. Part 70
8. ›
9. Subpart D
10. ›
11. Subject Group Additions to the Tax, Additional Amounts, and Assessable Penalties

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

• 70.95
  § 70.95 Scope.
• 70.96
  § 70.96 Failure to file tax return or to pay tax.
• 70.97
  § 70.97 Failure to pay tax.
• 70.98
  § 70.98 Penalty for underpayment of deposits.
• 70.100
  § 70.100 Penalty for fraudulently claiming drawback.
• 70.101
  § 70.101 Bad checks.
• 70.102
  § 70.102 Coordination with title 11.
• 70.103
  § 70.103 Failure to pay tax.
• 70.111
  § 70.111 Rules for application of assessable penalties.
• 70.112
  § 70.112 Failure to collect and pay over tax, or attempt to evade or defeat tax.
• 70.113
  § 70.113 Penalty for failure to supply taxpayer identification number.
• 70.114
  § 70.114 Penalties for aiding and abetting understatement of tax liability.