Section 6707 of the Internal Revenue Code
E1241743
UNEXPLORED
Section 6707 of the Internal Revenue Code is a federal tax provision that imposes penalties on taxpayers and material advisors for failing to properly disclose reportable and listed transactions to the IRS.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Section 6707 of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250046 — 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 6707 of the Internal Revenue Code Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6707 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 6702 of the Internal Revenue Code
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.
-
C.
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.
-
D.
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.
-
E.
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.
- 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 6707 of the Internal Revenue Code Target entity description: Section 6707 of the Internal Revenue Code is a federal tax provision that imposes penalties on taxpayers and material advisors for failing to properly disclose reportable and listed transactions to the IRS.
-
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 6702 of the Internal Revenue Code
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.
-
C.
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.
-
D.
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.
-
E.
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.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.