Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6689: Failure to file notice of redetermination of foreign tax
Read the full statutory text
5 percent of the deficiency if the failure is for not more than 1 month, with an additional 5 percent of the deficiency for each month (or fraction thereof) during which the failure continues. For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.