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Subchapter B-Assessable Penalties

Sec. 6671. Rules for application of assessable penalties.
Sec. 6672. Failure to collect and pay over tax, or attempt to evade

or defeat tax.
Sec. 6673. Damages assessable for instituting proceedings before the

Tax Court merely for delay.
Sec. 6674. Fraudulent statement or failure to furnish statement to

Sec. 6675. Excessive claims with respect to the use of certain


(a) PENALTY ASSESSED AS Tax.—The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary or his delegate, and shall be assessed and collected in the same manner as taxes. Éxcept as otherwise provided, any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.

(b) PERSON DEFINED.—The term "person", as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation



TO EVADE OR DEFEAT TAX. Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 for any offense to which this section is applicable. SEC. 6673. DAMAGES ASSESSABLE FOR INSTITUTING PROCEEDINGS

BEFORE THE TAX COURT MERELY FOR DELAY. Whenever it appears to the Tax Court that proceedings before it have been instituted by the taxpayer merely for delay, damages in an amount not in excess of $500 shall be awarded to the United States by the Tax Court in its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the Secretary or his delegate and shall be collected as a part of the tax. SEC. 6674. FRAUDULENT STATEMENT OR FAILURE TO FURNISH

STATEMENT TO EMPLOYEE. In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051,

or regulations prescribed thereunder, shall for each such failure be
subject to a penalty under this subchapter of $50, which shall be
assessed and collected in the same manner as the tax on employers
imposed by section 3111.

(a) Civil PENALTY.-In addition to any criminal penalty provided
by law, if a claim is made under section 6420 (relating to gasoline used
on farms) or 6421 (relating to gasoline used for certain nonhighway
purposes or by local transit systems) for an excessive amount, unless it
is shown that the claim for such excessive amount is due to reasonable
cause, the person making such claim shall be liable to a penalty in an
amount equal to whichever of the following is the greater:

(1) Two times the excessive amount; or

(2) $10. (b) EXCESSIVE AMOUNT DEFINED.-For purposes of this section, the term "excessive amount” means in the case of any person the amount by which

(1) the amount claimed under section 6420 or 6421 as the case may be, for any period, exceeds

(2) the amount allowable under such section for such period. (c) ASSESSMENT AND COLLECTION OF PENALTY.

For assessment and collection of penalty provided by subsection (a), see section 6206.

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Sec. 6801. Authority for establishment, alteration, and distribution.
Sec. 6802. Supply and distribution.
Sec. 6803. Accounting and safeguarding.
Sec. 6804. Attachment and cancellation.
Sec. 6805. Redemption of stamps.
Sec. 6806. Posting occupational tax stamps.
Sec. 6807. Stamping, marking, and branding seized goods.

Sec. 6808. Special provisions relating to stamps.

DISTRIBUTION. (a) ESTABLISHMENT AND ALTERATION.—The Secretary or his delegate may establish, and from time to time alter, renew, replace, or change the form, style, character, material, and device of any stamp, mark, or label under any provision of the laws relating to internal revenue.

(b) PREPARATION AND DISTRIBUTION OF REGULATIONS, FORMS, STAMPS AND DIES.—The Secretary or his delegate shall prepare and distribute all the instructions, regulations, directions, forms, blanks, and stamps; and shall provide proper and sufficient adhesive stamps and other stamps or dies for expressing and denoting the several stamp taxes. SEC. 6802. SUPPLY AND DISTRIBUTION.

The Secretary or his delegate shall furnish, without prepayment, to

(1) POSTMASTER GENERAL.-The Postmaster General a suitable quantity of adhesive stamps (other than the stamps on playing cards), coupons, tickets, or such other devices as may be prescribed by the Secretary or his delegate pursuant to section 6302 (b) or this chapter, to be distributed to, and kept on sale by, the various postmasters in the United States in all post offices of the first and second classes, and such post offices of the third and fourth classes


(A) are located in county seats, or

(B) are certified by the Secretary to the Postmaster General as necessary;

(2) DESIGNATED DEPOSITARY OF THE UNITED STATES.-Any designated depositary of the United States a suitable quantity of adhesive stamps to be kept on sale by such designated depositary; (3) STATE AGENTS.—Any person who is

(A) duly appointed and acting as agent of any State for the sale of stock transfer stamps of such State, and

(B) designated by the Secretary or his delegate for the purpose, a suitable quantity of such adhesive stamps as are required by section 4301, to be kept on sale by such person.


(1) BOND AND ACCOUNTING.–The Postmaster General may require each postmaster under paragraph (1) of section 6802 to furnish bond in such increased amount as he may from time to time determine, and each such postmaster shall deposit the receipts from the sale of such stamps, coupons, tickets, books, or other devices, to the credit of, and render accounts to the Postmaster General at such times and in such form as the Postmaster General may by regulations prescribe.

(2) DEPOSIT OF RECEIPTS.—The Postmaster General shall at least once a month transfer to the Treasury as internal revenue collections all receipts so deposited. (b) DEPOSITARIES AND STATE AGENTS.

(1) BOND.-In cases coming within the provisions of paragraph (2) or (3) of section 6802, the Secretary or his delegate may require a bond, with sufficient sureties, in a sum to be fixed by the Secretary or his delegate, conditioned for the faithful return, whenever so required, of all quantities or amounts undisposed of and for the payment monthly for all quantities or amounts sold or not remaining on hand.

(2) REGULATIONS.—The Secretary or his delegate may from time to time make such regulations as he may find necessary to insure the safekeeping or prevent the illegal use of all adhesive

stamps referred to in paragraphs (2) and (3) of section 6802. SEC. 6804. ATTACHMENT AND CANCELLATION.

Except as otherwise expressly provided in this title, the stamps referred to in section 6801 shall be attached, protected, removed, canceled, obliterated, and destroyed, in such manner and by such instruments or other means as the Secretary or his delegate may prescribe by rules or regulations. SEC. 6805. REDEMPTION OF STAMPS.

(a) AUTHORIZATION.-The Secretary or his delegate, subject to regulations prescribed by him, may, upon receipt of satisfactory evidence of the facts, make allowance for or redeem such of the stamps, issued under authority of any internal revenue law, as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use.

(b) METHOD AND CONDITIONS OF ALLOWANCE.-Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless shall have been returned to the Secretary or his delegate, or until satisfactory proof has been made showing the reason why the same cannot be returned; or, if so required by the Secretary or his delegate, when the person presenting the same cannot satisfactorily trace the history of said stamps from their issuance to the presentation of his claim as aforesaid.

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