
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6702]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6702. Frivolous income tax return


(a) Civil penalty

    If--
        (1) any individual files what purports to be a return of the tax 
    imposed by subtitle A but which--
            (A) does not contain information on which the substantial 
        correctness of the self-assessment may be judged, or
            (B) contains information that on its face indicates that the 
        self-assessment is substantially incorrect; and

        (2) the conduct referred to in paragraph (1) is due to--
            (A) a position which is frivolous, or
            (B) a desire (which appears on the purported return) to 
        delay or impede the administration of Federal income tax laws,

then such individual shall pay a penalty of $500.

(b) Penalty in addition to other penalties

    The penalty imposed by subsection (a) shall be in addition to any 
other penalty provided by law.

(Added Pub. L. 97-248, title III, Sec. 326(a), Sept. 3, 1982, 96 Stat. 
617.)


                             Effective Date

    Section 326(c) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [enacting this section] shall apply with respect to 
documents filed after the date of the enactment of this Act [Sept. 3, 
1982].''

                  Section Referred to in Other Sections

    This section is referred to in section 6703 of this title.
