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26 U.S.C. § 6653. - Failure to pay stamp tax · Congress.wiki

U.S. Code/Title 26/§ 6653

Title 26

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26 U.S.C. § 6653.Chapter 68

§ 6653

Failure to pay stamp tax

Title 26

1 min read

Subchapter: Additions to the Tax and Additional Amounts

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Back to Chapter 68 Previous: § 6651 Next: § 6654

Any person (as defined in section 6671(b)) who—

((1)) willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or

((2)) willfully attempts in any manner to evade or defeat any such tax or the payment thereof,

Release: pl-119-73not60 (2026-01-23)