
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)[302(b)]]
[CITE: 26USC6751]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                  Subchapter C--Procedural Requirements
 
Sec. 6751. Procedural requirements


(a) Computation of penalty included in notice

    The Secretary shall include with each notice of penalty under this 
title information with respect to the name of the penalty, the section 
of this title under which the penalty is imposed, and a computation of 
the penalty.

(b) Approval of assessment

                           (1) In general

        No penalty under this title shall be assessed unless the initial 
    determination of such assessment is personally approved (in writing) 
    by the immediate supervisor of the individual making such 
    determination or such higher level official as the Secretary may 
    designate.

                           (2) Exceptions

        Paragraph (1) shall not apply to--
            (A) any addition to tax under section 6651, 6654, or 6655; 
        or
            (B) any other penalty automatically calculated through 
        electronic means.

(c) Penalties

    For purposes of this section, the term ``penalty'' includes any 
addition to tax or any additional amount.

(Added Pub. L. 105-206, title III, Sec. 3306(a), July 22, 1998, 112 
Stat. 744.)


                             Effective Date

    Pub. L. 105-206, title III, Sec. 3306(c), July 22, 1998, 112 Stat. 
744, as amended by Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 302(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-632, provided that: 
``The amendments made by this section [enacting this subchapter] shall 
apply to notices issued, and penalties assessed, after June 30, 2001. In 
the case of any notice of penalty issued after June 30, 2001, and before 
July 1, 2003, the requirements of section 6751(a) of the Internal 
Revenue Code of 1986 shall be treated as met if such notice contains a 
telephone number at which the taxpayer can request a copy of the 
taxpayer's assessment and payment history with respect to such 
penalty.''
