Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6682: False information with respect to withholding
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any individual makes a statement under section 3402 or section 3406 which results in a decrease in the amounts deducted and withheld under chapter 24, and as of the time such statement was made, there was no reasonable basis for such statement, the credits against such taxes allowed by part IV of subchapter A of chapter 1, and the payments of estimated tax which are considered payments on account of such taxes. Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect to the assessment or collection of any penalty imposed by subsection (a).
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