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-xxxi- Code §6696. Rules applicable with respect to sections 6694, 6695, and 6695A.. ............................................................. 1437 Reg. §1.6696-­1. Claims for credit or refund by tax return preparers or appraisers.. .............................................. 1437 Reg. §31.6696-­1. Claims for credit or refund by tax return preparers...................................................................... 1438 Code §6701. Penalties for aiding and abetting understatement of tax liability................................................................ 1438 Code §6703. Rules applicable to penalties under sections 6700, 6701, and 6702............................................................. 1439 Code §6712. Failure to disclose treaty-­based return positions.. ........................................................................................ 1439 Code §6720C. [Repealed]. ....................................................................................................................................................... 1439 Part II. Failure to Comply With Certain Information Reporting Requirements Code §6721. Failure to file correct information returns...................................................................................................... 1439 Reg. §301.6721-­1. Failure to file correct information returns.................................................................................... 1440 Proposed Reg. §301.6721–­1. Failure to file correct information returns........................................................ 1445 Code §6722. Failure to furnish correct payee statements.................................................................................................. 1449 Reg. §301.6722-­1. Failure to furnish correct payee statements.. .............................................................................. 1450 Proposed Reg. §301.6722–­1. Failure to furnish correct payee statements..................................................... 1451 Code §6723. Failure to comply with other information reporting requirements............................................................. 1454 Reg. §301.6723-­1. Failure to comply with other information reporting requirements........................................... 1455 Reg. §301.6723-­1A. Failure to include correct information....................................................................................... 1455 Code §6724. Waiver definitions and special rules.. ............................................................................................................. 1457 Reg. §301.6724-­1. Reasonable cause............................................................................................................................. 1459 Proposed Reg. §301.6724-­1. Reasonable cause.................................................................................................. 1466 Subchapter C. Procedural Requirements Code §6751. Procedural requirements.................................................................................................................................. 1471 Chapter 75. Crimes, Other Offenses, and Forfeitures Subchapter A. Crimes Part I. General Provisions Code §7201. Attempt to evade or defeat tax......................................................................................................................... 1472 Code §7202. Willful failure to collect or pay over tax.......................................................................................................... 1472 Code §7203. Willful failure to file return, supply information, or pay tax......................................................................... 1472 Code §7204. Fraudulent statement or failure to make statement to employees............................................................. 1472 Code §7205. Fraudulent withholding exemption certificate or failure to supply information....................................... 1472 Code §7206. Fraud and false statements............................................................................................................................... 1472 Code §7207. Fraudulent returns, statements, or other documents.. ................................................................................. 1472 Reg. §301.7207-­1. Fraudulent returns, statements, or other documents.. ............................................................... 1473 Code §7210. Failure to obey summons.................................................................................................................................. 1473 Code §7212. Attempts to interfere with administration of Internal Revenue laws......................................................... 1473 Code §7213. Unauthorized disclosure of information......................................................................................................... 1473 Code §7215. Offenses with respect to collected taxes.. ...................................................................................................... 1474 Subchapter B. Other Offenses Code §7269. Failure to produce records.. ............................................................................................................................. 1474 Reg. §301.7269-­1. Failure to produce records.. ........................................................................................................... 1474