26 USC 6702
§ 6702 - Frivolous tax submissions
- § 6702 - Frivolous tax submissions
- CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B— Assessable Penalties
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2018 Amendment
- Effective Date of 2006 Amendment
- Effective Date