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-xxx- Chapter 68. Additions to the Tax, Additional Amounts, and Assessable Penalties Subchapter A. Additions to the Tax and Additional Amounts Part I. General Provisions Code §6651. Failure to file tax return or to pay tax.. ........................................................................................................... 1411 Reg. §301.6651-­1. Failure to file tax return or to pay tax........................................................................................... 1412 Code §6652. Failure to file certain information returns, registration statements, etc.. .................................................. 1414 Reg. §31.6652(c)-­1. Failure of employee to report tips for purposes of the Federal Insurance Contributions Act.. ..................................................................................................................................................... 1416 Code §6656. Failure to make deposit of taxes or overstatement of deposits.................................................................. 1416 Reg. §301.6656–­1. Abatement of penalty...................................................................................................................... 1417 Code §6657. Bad checks.......................................................................................................................................................... 1417 Reg. §301.6657-­1. Bad checks........................................................................................................................................ 1417 Part II. Accuracy-­Related and Fraud Penalties Code §6662. Imposition of accuracy-­related penalty on underpayments......................................................................... 1417 Reg. §1.6662-­1. Overview of the accuracy-­related penalty......................................................................................... 1419 Reg. §1.6662-­2. Accuracy-­related penalty.. ................................................................................................................... 1419 Reg. §1.6662-­3. Negligence or disregard of rules or regulations.. ............................................................................. 1420 Code §6663. Imposition of fraud penalty............................................................................................................................... 1421 Part III. Applicable Rules Code §6665. Applicable rules.................................................................................................................................................. 1422 Subchapter B. Assessable Penalties Part I. General Provisions Code §6671. Rules for application of assessable penalties................................................................................................. 1422 Reg. §301.6671-­1. Rules for application of assessable penalties............................................................................... 1422 Code §6672. Failure to collect and pay over tax, or attempt to evade or defeat tax....................................................... 1422 Reg. §301.6672-­1. Failure to collect and pay over tax, or attempt to evade or defeat tax..................................... 1423 Code §6674. Fraudulent statement or failure to furnish statement to employee.. .......................................................... 1423 Reg. §31.6674-­1. Penalties for fraudulent statement or failure to furnish statement.. ........................................... 1423 Code §6676. Erroneous claim for refund or credit.. ............................................................................................................ 1423 Code §6682. False information with respect to withholding.............................................................................................. 1423 Reg. §31.6682-­1. False information with respect to withholding.. ............................................................................ 1424 Proposed Reg. §31.6682-­1. False information with respect to withholding................................................... 1424 Code §6694. Understatement of taxpayer’s liability by tax return preparer..................................................................... 1424 Reg. §1.6694-­1. Section 6694 penalties applicable to tax return preparers.............................................................. 1425 Reg. §31.6694-­1. Section 6694 penalties applicable to tax return preparer.. ........................................................... 1428 Reg. §1.6694-­2. Penalty for understatement due to an unreasonable position........................................................ 1428 Reg. §31.6694-­2. Penalties for understatement due to an unreasonable position.................................................. 1430 Reg. §1.6694-­3. Penalty for understatement due to willful, reckless, or intentional conduct.. ............................. 1430 Reg. §31.6694-­3. Penalty for understatement due to willful, reckless, or intentional conduct............................. 1431 Reg. §1.6694-­4. Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters........................ 1431 Reg. §31.6694-­4. Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer’s liability and certain other procedural matters........................ 1432 Code §6695. Other assessable penalties with respect to the preparation of tax returns for other persons................ 1432 Reg. §1.6695-­1. Other assessable penalties with respect to the preparation of tax returns for other persons... 1433 Reg. §31.6695-­1. Other assessable penalties with respect to the preparation of tax returns for other persons.1434. Reg. §1.6695-­2. Tax return preparer due diligence requirements for certain tax returns and claims.. ................ 1434