Section 6702 of the Internal Revenue Code
E1240509
UNEXPLORED
Section 6702 of the Internal Revenue Code is a U.S. tax provision that imposes penalties on individuals who file frivolous or intentionally noncompliant tax returns or related submissions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Section 6702 of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250045 — 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 6702 of the Internal Revenue Code Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6702 of the Internal Revenue Code]
-
A.
Section 6700 of the Internal Revenue Code
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.
-
B.
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.
-
C.
Section 6672 of the Internal Revenue Code
Section 6672 of the Internal Revenue Code is a U.S. tax provision that imposes personal liability and penalties on responsible persons who willfully fail to collect, account for, or pay over certain trust fund taxes, such as withheld income and employment taxes.
-
D.
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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E.
Section 6682 of the Internal Revenue Code
Section 6682 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals who furnish false or fraudulent information with respect to withholding.
- 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 6702 of the Internal Revenue Code Target entity description: Section 6702 of the Internal Revenue Code is a U.S. tax provision that imposes penalties on individuals who file frivolous or intentionally noncompliant tax returns or related submissions.
-
A.
Section 6700 of the Internal Revenue Code
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.
-
B.
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.
-
C.
Section 6672 of the Internal Revenue Code
Section 6672 of the Internal Revenue Code is a U.S. tax provision that imposes personal liability and penalties on responsible persons who willfully fail to collect, account for, or pay over certain trust fund taxes, such as withheld income and employment taxes.
-
D.
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.
-
E.
Section 6682 of the Internal Revenue Code
Section 6682 of the Internal Revenue Code is a federal tax provision that imposes penalties on individuals who furnish false or fraudulent information with respect to withholding.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.