CFR›Title 7›Subtitle A›Part 3›Subpart I ContainsSection 3.91CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart I—Adjusted Civil Monetary Penalties Sections 3.91 § 3.91 Adjusted civil monetary penalties. Authority28 U.S.C. 2461 note. Previous H Subpart H—Cooperation With the Internal Revenue Service