Section 6700 of the Internal Revenue Code
E1237493
UNEXPLORED
Section 6700 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals and entities that promote abusive tax shelters or make false or fraudulent statements about tax benefits.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Section 6700 of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250043 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Section 6700 of the Internal Revenue Code Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6700 of the Internal Revenue Code]
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A.
Section 6673 of the Internal Revenue Code
Section 6673 of the Internal Revenue Code is a federal tax provision that authorizes U.S. Tax Court penalties against taxpayers and their representatives for frivolous or groundless litigation and for proceedings instituted primarily for delay.
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B.
Section 6686 of the Internal Revenue Code
Section 6686 of the Internal Revenue Code is a federal tax provision that imposes penalties related to failures or inaccuracies in certain required tax filings or information returns.
-
C.
Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
-
D.
Section 6655 of the Internal Revenue Code
Section 6655 of the Internal Revenue Code is the provision that imposes and governs penalties on corporations for underpayment of estimated income tax.
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E.
Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Section 6700 of the Internal Revenue Code Target entity description: Section 6700 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals and entities that promote abusive tax shelters or make false or fraudulent statements about tax benefits.
-
A.
Section 6673 of the Internal Revenue Code
Section 6673 of the Internal Revenue Code is a federal tax provision that authorizes U.S. Tax Court penalties against taxpayers and their representatives for frivolous or groundless litigation and for proceedings instituted primarily for delay.
-
B.
Section 6686 of the Internal Revenue Code
Section 6686 of the Internal Revenue Code is a federal tax provision that imposes penalties related to failures or inaccuracies in certain required tax filings or information returns.
-
C.
Section 6652 of the Internal Revenue Code
Section 6652 of the Internal Revenue Code is a federal tax provision that imposes civil penalties for failures related to filing certain required information returns and statements.
-
D.
Section 6655 of the Internal Revenue Code
Section 6655 of the Internal Revenue Code is the provision that imposes and governs penalties on corporations for underpayment of estimated income tax.
-
E.
Section 6654 of the Internal Revenue Code
Section 6654 of the Internal Revenue Code is the federal tax provision that imposes additions to tax (penalties) on individuals and certain other taxpayers for underpayment of estimated income tax.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.