Assessable Penalties

Assessable Penalties

In Legislation

Assessable Penalties in the U.S. Code: Title 26, Subtitle F, Chapter 68, Subchapter B

The current, permanent, in-force federal laws regulating assessable penalties are compiled in the United States Code under Title 26, Subtitle F, Chapter 68, Subchapter B. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including assessable penalties) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Procedure and Penalties of the US Code, including assessable penalties) by chapter and subchapter.