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26 CFR 301.6653-1 - Failure to pay tax.

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Toc - Table Of Contents
Toc - Table Of Contents (Parts 301 - 301)
Subjgrp - Tax Returns Or Statements (Part 301)
Section 301.6001-1 - Notice or regulations requiring records, statements, and special returns.
Section 301.6011-1 - General requirement of return, statement, or list.
Section 301.6011-2 - Required use of magnetic media.
Section 301.6011-3 - Required use of magnetic media for partnership returns.
Section 301.6012-1 - Persons required to make returns of income.
Section 301.6013-1 - Joint returns of income tax by husband and wife.
Section 301.6014-1 - Income tax return-tax not computed by taxpayer.
Section 301.6015-1 - Declaration of estimated income tax by individuals.
Section 301.6016-1 - Declarations of estimated income tax by corporations.
Section 301.6017-1 - Self-employment tax returns.
Section 301.6018-1 - Estate tax returns.
Section 301.6019-1 - Gift tax returns.
Section 301.6020-1 - Returns prepared or executed by district directors or other internal revenue officers.
Section 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...
Section 301.6032-1 - Returns of banks with respect to common trust funds.
Section 301.6033-1 - Returns by exempt organizations.
Section 301.6034-1 - Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions...
Section 301.6035-1 - Returns of officers, directors, and shareholders of foreign personal holding companies.
Section 301.6036-1 - Notice required of executor or of receiver or other like fiduciary.
Section 301.6037-1 - Return of electing small business corporation.
Section 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.
Section 301.6039-1 - Information returns and statements required in connection with certain options.
Section 301.6041-1 - Returns of information regarding certain payments.
Section 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits.
Section 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction.
Section 301.6044-1 - Returns of information regarding payments of patronage dividends.
Section 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of...
Section 301.6047-1 - Information relating to certain trusts and annuity and bond purchase plans.
Section 301.6048-1 - Returns as to creation of or transfers to certain foreign trusts.
Section 301.6049-1 - Returns regarding payments of interest.
Section 301.6050a-1 - Information returns regarding services performed by certain crewmen on fishing boats.
Section 301.6050m-1 - Information returns relating to persons receiving contracts from certain Federal executive agencies.
Section 301.6051-1 - Receipts for employees.
Section 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life...
Section 301.6057-1 - Employee retirement benefit plans; identification of participant with deferred vested retirement...
Section 301.6057-2 - Employee retirement benefit plans; notification of change in plan status.
Section 301.6058-1 - Information required in connection with certain plans of deferred compensation.
Section 301.6059-1 - Periodic report of actuary.
Section 301.6031(a)-1 - Return of partnership income.
Section 301.6061-1 - Signing of returns and other documents.
Section 301.6062-1 - Signing of corporation returns.
Section 301.6063-1 - Signing of partnership returns.
Section 301.6064-1 - Signature presumed authentic.
Section 301.6065-1 - Verification of returns.
Section 301.6071-1 - Time for filing returns and other documents.
Section 301.6072-1 - Time for filing income tax returns.
Section 301.6073-1 - Time for filing declarations of estimated income tax by individuals.
Section 301.6074-1 - Time for filing declarations of estimated income tax by corporations.
Section 301.6075-1 - Time for filing estate and gift tax returns.
Section 301.6081-1 - Extension of time for filing returns.
Section 301.6091-1 - Place for filing returns and other documents.
Section 301.6096-1 - Designation by individuals for taxable years beginning after December 31, 1972.
Section 301.6096-2 - Designation by individuals for taxable years ending on or after December 31, 1972 and beginning...
Section 301.6101-1 - Period covered by returns or other documents.
Section 301.6102-1 - Computations on returns or other documents.
Section 301.6105-1 - Compilation of relief from excess profits tax cases.
Section 301.6106-1 - Publicity of unemployment tax returns.
Section 301.6108-1 - Publication of statistics of income.
Section 301.6109-1 - Identifying numbers.
Section 301.6109-2 - Authority of the Secretary of Agriculture to collect employer identification numbers for purposes...
Section 301.6109-3 - IRS adoption taxpayer identification numbers.
Section 301.6110-1 - Public inspection of written determinations and background file documents.
Section 301.6110-2 - Meaning of terms.
Section 301.6110-3 - Deletion of certain information in written determinations open to public inspection.
Section 301.6110-4 - Communications from third parties.
Section 301.6110-5 - Notice and time requirements; actions to restrain disclosure; actions to obtain additional...
Section 301.6110-6 - Written determinations issued in response to requests submitted before November 1, 1976.
Section 301.6110-7 - Miscellaneous provisions.
Section 301.6111-1t - Questions and answers relating to tax shelter registration.
Section 301.6111-2t - Confidential corporate tax shelters (temporary).
Section 301.6112-1t - Questions and answers relating to the requirement to maintain a list of investors in potentially...
Section 301.6114-1 - Treaty-based return positions.
Section 301.6103(a)-1 - Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and...
Section 301.6103(a)-2 - Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and...
Section 301.6103(c)-1t - Disclosure of returns and return information to designee of taxpayer.
Section 301.6103(h)(2)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...
Section 301.6103(i)-1 - Disclosure of returns and return information (including taxpayer return information) to and by...
Section 301.6103(j)(1)-1 - Disclosures of return information to officers and employees of the Department of Commerce for...
Section 301.6103(j)(1)-1t - Disclosure of return information to officers and employees of the Department of Commerce for...
Section 301.6103(j)(5)-1t - Disclosures of return information to officers and employees of the Department of Agriculture for...
Section 301.6103(k)(6)-1 - Disclosure of return information by Internal Revenue officers and employees for investigative...
Section 301.6103(k)(9)-1t - Disclosure of returns and return information relating to payment of tax by credit card and debit...
Section 301.6103(l)(14)-1 - Disclosure of return information to United States Customs Service.
Section 301.6103(l)(2)-1 - Disclosure of returns and return information to Pension Benefit Guaranty Corporation for purposes...
Section 301.6103(l)(2)-2 - Disclosure of returns and return information to Department of Labor for purposes of research and...
Section 301.6103(l)(2)-3 - Disclosure to Department of Labor and Pension Benefit Guaranty Corporation of certain returns and...
Section 301.6103(n)-1 - Disclosure of returns and return information in connection with procurement of property and...
Section 301.6103(p)(2)(b)-1 - Disclosure of certain returns and return information by other Federal agencies.
Section 301.6103(p)(7)-1 - Procedures for administrative review of a determination that a State tax agency has failed to...
Section 301.6104(a)-1 - Public inspection of material relating to tax-exempt organizations.
Section 301.6104(a)-2 - Public inspection of material relating to pension and other plans.
Section 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other...
Section 301.6104(a)-4 - Requirement for 26 or more plan participants.
Section 301.6104(a)-5 - Withholding of certain information from public inspection.
Section 301.6104(a)-6 - Procedural rules for inspection.
Section 301.6104(b)-1 - Publicity of information on certain information returns.
Section 301.6104(c)-1 - Disclosure of certain information to State officers.
Section 301.6104(d)-0 - Table of contents.
Section 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...
Section 301.6104(d)-2 - Making applications and returns widely available.
Section 301.6104(d)-3 - Tax-exempt organization subject to harassment campaign.
Section 301.6151-1 - Time and place for paying tax shown on returns.
Section 301.6152-1 - Installment payments.
Section 301.6153-1 - Installment payments of estimated income tax by individuals.
Section 301.6154-1 - Installment payments of estimated income tax by corporations.
Section 301.6155-1 - Payment on notice and demand.
Section 301.6159-1 - Agreements for payment of tax liability in installments.
Section 301.6161-1 - Extension of time for paying tax.
Section 301.6162-1 - Extension of time for payment of tax on gain attributable to liquidation of personal holding...
Section 301.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in...
Section 301.6164-1 - Extension of time for payment of taxes by corporations expecting carrybacks.
Section 301.6165-1 - Bonds where time to pay the tax or deficiency has been extended.
Section 301.6166-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...
Section 301.6201-1 - Assessment authority.
Section 301.6203-1 - Method of assessment.
Section 301.6204-1 - Supplemental assessments.
Section 301.6205-1 - Special rules applicable to certain employment taxes.
Section 301.6211-1 - Deficiency defined.
Section 301.6212-1 - Notice of deficiency.
Section 301.6212-2 - Definition of last known address.
Section 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.
Section 301.6215-1 - Assessment of deficiency found by Tax Court.
Section 301.6221-1t - Tax treatment determined at partnership level (temporary).
Section 301.6233-1t - Extension to entities filing partnership returns, etc. (temporary).
Section 301.6241-1t - Tax treatment determined at corporate level.
Section 301.6245-1t - Subchapter S items.
Section 301.6222(a)-1t - Consistent treatment of partnership items (temporary).
Section 301.6222(a)-2t - Application of consistency and notification rules to indirect partners (temporary).
Section 301.6222(b)-1t - Notification to Service when partnership items are treated inconsistently (temporary).
Section 301.6222(b)-2t - Effect of notification of inconsistent treatment (temporary).
Section 301.6222(b)-3t - Partner receiving incorrect schedule (temporary).
Section 301.6223(a)-1t - Notice sent to tax matters partner (temporary).
Section 301.6223(a)-2t - Withdrawal of notice of the beginning of an administrative proceeding (temporary).
Section 301.6223(b)-1t - Notice group (temporary).
Section 301.6223(c)-1t - Additional information regarding partners furnished to the Service (temporary).
Section 301.6223(e)-1t - Effect of Service's failure to provide notice (temporary).
Section 301.6223(e)-2t - Elections if Service fails to provide timely notice (temporary).
Section 301.6223(f)-1t - Duplicate copy of final partnership administrative adjustment (temporary).
Section 301.6223(g)-1t - Responsibilities of the tax matters partner (temporary).
Section 301.6223(h)-1t - Responsibilities of pass-thru partner (temporary).
Section 301.6224(a)-1t - Participation in administrative proceedings (temporary).
Section 301.6224(b)-1t - Partner may waive rights (temporary).
Section 301.6224(c)-1t - Tax matters partner may bind nonnotice partners (temporary).
Section 301.6224(c)-2t - Pass-thru partner binds indirect partners (temporary).
Section 301.6224(c)-3t - Consistent settlement terms (temporary).
Section 301.6226(a)-1t - Principal place of business of partnership (temporary).
Section 301.6226(b)-1t - 5-percent group (temporary).
Section 301.6226(e)-1t - Jurisdictional requirement for bringing an action in District Court or Claims Court (temporary).
Section 301.6226(f)-1t - Scope of judicial review (temporary).
Section 301.6227(b)-1t - Administrative adjustment request by the tax matters partner on behalf of the partnership...
Section 301.6227(c)-1t - Administrative adjustment request filed on behalf of a partner (temporary).
Section 301.6229(b)-1t - Extension by agreement (temporary).
Section 301.6229(b)-2t - Special rule with respect to debtors in Title 11 cases (temporary).
Section 301.6229(e)-1t - Information with respect to unidentified partner (temporary).
Section 301.6229(f)-1t - Special rule for partial settlement agreements (temporary).
Section 301.6230(b)-1t - Request that correction not be made (temporary).
Section 301.6230(c)-1t - Claim arising out of erroneous computation, etc. (temporary).
Section 301.6230(e)-1t - Tax matters partner required to furnish names (temporary).
Section 301.6231(a)(1)-1t - Exception for small partnerships (temporary).
Section 301.6231(a)(12)-1t - Special rules relating to spouses (temporary).
Section 301.6231(a)(2)-1t - Persons whose tax liability is determined indirectly by partnership items (temporary).
Section 301.6231(a)(3)-1 - Partnership items.
Section 301.6231(a)(5)-1t - Definition of affected item (temporary).
Section 301.6231(a)(6)-1t - Computational adjustments (temporary).
Section 301.6231(a)(7)-1 - Designation or selection of tax matters partner.
Section 301.6231(a)(7)-1t - Designation or selection of tax matters partner (temporary).
Section 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC).
Section 301.6231(c)-1t - Special rules for certain applications for tentative carryback and refund adjustments based on...
Section 301.6231(c)-2t - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...
Section 301.6231(c)-3t - Limitation on applicability of ยงยง 301.6231(c)-4T through 301.6231(c)-8T (temporary).
Section 301.6231(c)-4t - Termination and jeopardy assessment (temporary).
Section 301.6231(c)-5t - Criminal investigations (temporary).
Section 301.6231(c)-6t - Indirect method of proof of income (temporary).
Section 301.6231(c)-7t - Bankruptcy and receivership (temporary).
Section 301.6231(c)-8t - Prompt assessment (temporary).
Section 301.6231(d)-1t - Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11...
Section 301.6231(e)-1t - Effect of a determination with respect to a nonpartnership item on the determination of a...
Section 301.6231(e)-2t - Judicial decision not a bar to certain adjustments (temporary).
Section 301.6231(f)-1t - Disallowance of losses and credits in certain cases (temporary).
Section 301.6301-1 - Collection authority.
Section 301.6302-1 - Mode or time of collection of taxes.
Section 301.6302-1t - Use of Federal Reserve banks after December 31, 2000
Section 301.6303-1 - Notice and demand for tax.
Section 301.6305-1 - Assessment and collection of certain liability.
Section 301.6311-1 - Payment by check or money order.
Section 301.6311-2t - Payment by credit card and debit card (temporary).
Section 301.6312-1 - Treasury certificates of indebtedness, Treasury notes, and Treasury bills acceptable in payment...
Section 301.6312-2 - Certain Treasury savings notes acceptable in payment of certain internal revenue taxes.
Section 301.6313-1 - Fractional parts of a cent.
Section 301.6314-1 - Receipt for taxes.
Section 301.6315-1 - Payments of estimated income tax.
Section 301.6316-1 - Payment of income tax in foreign currency.
Section 301.6316-2 - Definitions.
Section 301.6316-3 - Allocation of tax attributable to foreign currency.
Section 301.6316-4 - Return requirements.
Section 301.6316-5 - Manner of paying tax by foreign currency.
Section 301.6316-6 - Declarations of estimated tax.
Section 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.
Section 301.6316-8 - Refunds and credits in foreign currency.
Section 301.6316-9 - Interest, additions to tax, etc.
Section 301.6320-1t - Notice and opportunity for hearing upon filing of notice of Federal tax lien (temporary).
Section 301.6321-1 - Lien for taxes.
Section 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.
Section 301.6324a-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.
Section 301.6325-1 - Release of lien or discharge of property.
Section 301.6326-1 - Administrative appeal of the erroneous filing of notice of federal tax lien.
Section 301.6323(a)-1 - Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
Section 301.6323(b)-1 - Protection for certain interests even though notice filed.
Section 301.6323(c)-1 - Protection for commercial transactions financing agreements.
Section 301.6323(c)-2 - Protection for real property construction or improvement financing agreements.
Section 301.6323(c)-3 - Protection for obligatory disbursement agreements.
Section 301.6323(d)-1 - 45-day period for making disbursements.
Section 301.6323(e)-1 - Priority of interest and expenses.
Section 301.6323(f)-1 - Place for filing notice; form.
Section 301.6323(g)-1 - Refiling of notice of tax lien.