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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 7272 Penalty for failure to register or reregister

  • Internal Revenue Code of 1986
  • SUBTITLE F -- PROCEDURE AND ADMINISTRATION
  • Chapter 75 -- Crimes, Other Offenses and Forfeitures
  • Subchapter B -- Other Offenses

(a) In general. Any person (other than persons required to register under subtitle E, or persons engaging in a trade or business on which a special tax is imposed by such subtitle) who fails to register with the Secretary as required by this title or by regulations issued thereunder shall be liable to a penalty of $50 ($10,000 in the case of a failure to register or reregister under section 4101).

(b) Cross references. For provisions relating to persons required by this title to register, see sections 4101, 4412, and 7011.

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