(b) Failures subject to penaltyFor purposes of subsection (a), the failures described in this subsection are—
(1)
any failure to make a report under section 4101(d) on or before the date prescribed therefor, and
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26 U.S. Code § 6725 - Failure to report information under section 4101 | U.S. Code | US Law | LII / Legal Information Institute
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26 U.S. Code § 6725 - Failure to report information under section 4101
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to penalties imposed after Dec. 31, 2004, see section 863(e) of Pub. L. 108–357, set out as a note under section 6719 of this title.