<div id="namespaces" prefix="schema:http://schema.org/ tae:http://taxnotes.com/model/entities/ tar:http://ixxus.com/link-resolver/rid/ "> <section id="cmt4-0000068"> Amendment:<meta content="6651(a),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 402(a) of Div. O of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94<meta content="116-94" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(a) by striking "$330" and inserting "$435". Effective for returns the due date for which (including extensions) is after December 31, 2019. </section> <section id="cmt4-0000069"> Amendment:<meta content="6651(j)(1),6651(j),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 402(b) of Div. O of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94<meta content="116-94" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(j)(1) by striking "$330" and inserting "$435". Effective for returns the due date for which (including extensions) is after December 31, 2019. </section> <section id="cmt4-0000056"> Amendment:<meta content="6651(a),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 3201(a) of the Taxpayer First Act (P.L. 116-25<meta content="116-25" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(a) by striking "$205" and inserting "$330" in the second sentence. Effective for returns required to be filed after December 31, 2019. </section> <section id="cmt4-0000057"> Amendment:<meta content="6651(j)(1),6651(j),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 3201(b)(1) of the Taxpayer First Act (P.L. 116-25<meta content="116-25" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(j)(1) by striking "2014" and inserting "2020". Effective for returns required to be filed after December 31, 2019. </section> <section id="cmt4-0000058"> Amendment:<meta content="6651(j)(1),6651(j),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 3201(b)(2) of the Taxpayer First Act (P.L. 116-25<meta content="116-25" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(j)(1) by striking "$205" and inserting "$330". Effective for returns required to be filed after December 31, 2019. </section> <section id="cmt4-0000059"> Amendment:<meta content="6651(j)(1),6651(j),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 3201(b)(3) of the Taxpayer First Act (P.L. 116-25<meta content="116-25" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(j)(1) by striking "2013" and inserting "2019". Effective for returns required to be filed after December 31, 2019. </section> <section id="cmt4-0000050"> Amendment:<meta content="6651(i),6651(j),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 206(n)(1) of Div. U of the Consolidated Appropriations Act, 2018 (P.L. 115-141<meta content="115-141" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651 by redesignating subsection (i) as subsection (j) and by inserting a new subsection (i). Effective as if included in section 1101 of the Bipartisan Budget Act of 2015 to which they relate. </section> <section id="cmt4-0000053"> Amendment:<meta content="6651(i),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 401(a)(299)(A) of Div. U of the Consolidated Appropriations Act, 2018 (P.L. 115-141<meta content="115-141" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(i) by inserting "an amount equal to" after "increased by" and by inserting "for the calendar year" after "section 1(f)(3)". </section> <section id="cmt4-0000047"> Amendment:<meta content="6651(j)(1),6651(j),6651(i)(1),6651(i),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 11002(d)(1)(KK) of P.L. 115-97<meta content="115-97" name="publicLawNumber" property="tae:publicLawNumber"/> amended Code section 6651(i)(1) by striking "for 'calendar year 1992' in subparagraph (B)" and inserting "for 'calendar year 2016' in subparagraph (A)(ii)". Effective for tax years beginning after December 31, 2017. </section> <section id="cmt4-0000001"> Amendment:<meta content="6651(a),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 901(a) of the Trade Facilitation and Trade Enforcement Act of 2015 (P.L. 114-125<meta content="114-125" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(a) by striking "$135" in the last sentence and inserting "$205". Effective for returns required to be filed in calendar years after 2015. </section> <section id="cmt4-0000002"> Amendment:<meta content="6651,6651(i)" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 901(c) of the Trade Facilitation and Trade Enforcement Act of 2015 (P.L. 114-125<meta content="114-125" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code Section 6651(i) by striking "$135" and inserting "$205". Effective for returns required to be filed in calendar years after 2015. </section> <section id="cmt4-0000003"> Amendment:<meta content="6651,6651(i)" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 208(a) of title II of div. B of P.L. 113-295<meta content="113-295" name="publicLawNumber" property="tae:publicLawNumber"/> added Code section 6651(i). Effective for to returns required to be filed after December 31, 2014. </section> <section id="cmt4-0000005"> Amendment:<meta content="6651(a),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 303(a) of the Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245<meta content="110-245" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(a) by striking "$100" in the last sentence and inserting "$135". Effective for returns required to be filed after December 31, 2008. </section> <section id="cmt4-0000007"> Amendment:<meta content="6651(h),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 3303(a) of the Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206<meta content="105-206" name="publicLawNumber" property="tae:publicLawNumber"/>) added Code section 6651(h). Effective for purposes of determining additions to the tax for months beginning after December 31, 1999. </section> <section id="cmt4-0000009"> Special Note: Illegal Tax Protester Designation<meta content="6651" name="affectedCodeSections" property="tae:affectedCodeSections"/><meta content="section 6651 pl105-206 special note" name="publicLawGroups" property="tae:publicLawGroups"/> Act section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206<meta content="105-206" name="publicLawNumber" property="tae:publicLawNumber"/>) provided that: "(a) Prohibition. The officers and employees of the Internal Revenue Service-- "(1) shall not designate taxpayers as illegal tax protesters (or any similar designation); and "(2) in the case of any such designation made on or before the date of the enactment of this Act [July 22, 1998]-- "(A) shall remove such designation from the individual master file; and "(B) shall disregard any such designation not located in the individual master file. "(b) Designation of Nonfilers Allowed. An officer or employee of the Internal Revenue Service may designate any appropriate taxpayer as a nonfiler, but shall remove such designation once the taxpayer has filed income tax returns for 2 consecutive taxable years and paid all taxes shown on such returns. "(c) Effective Date. The provisions of this section shall take effect on the date of the enactment of this Act, except that the removal of any designation under subsection (a)(2)(A) shall not be required to begin before January 1, 1999." </section> <section id="cmt4-0000010"> Amendment:<meta content="6651(a),6651,6651(a)(3)" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 303(b)(2) of the Taxpayer Bill of Rights 2 (P.L. 104-168<meta content="104-168" name="publicLawNumber" property="tae:publicLawNumber"/>) amended Code section 6651(a)(3) by striking "10 days from the date of notice and demand therefor" and inserting "21 calendar days from the date of notice and demand therefor (10 business days if the amount for which such notice and demand is made equals or exceeds $100,000)". Effective for any notice and demand given after December 31, 1996. </section> <section id="cmt4-0000012"> Amendment:<meta content="6651(g),6651" name="affectedCodeSections" property="tae:affectedCodeSections"/> Act section 1301(a) of the Taxpayer Bill of Rights 2 (P.L. 104-168<meta content="104-168" name="publicLawNumber" property="tae:publicLawNumber"/>) added Code section 6651(g). Effective for any return the due date for which (determined without regard to extensions) is after July 30, 1996. </section> </div>

Section 6651 Legislative History - P.L. 105-206