Section 6707A of the Internal Revenue Code
E1242742
UNEXPLORED
Section 6707A of the Internal Revenue Code is a tax provision that imposes monetary penalties on taxpayers and material advisors who fail to properly disclose reportable and listed transactions to the IRS.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Section 6707A of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T16250047 — 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 6707A of the Internal Revenue Code Context triple: [Chapter 68 of the Internal Revenue Code, contains, Section 6707A of the Internal Revenue Code]
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A.
Section 6707 of the Internal Revenue Code
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.
-
B.
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.
-
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 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.
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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 6707A of the Internal Revenue Code Target entity description: Section 6707A of the Internal Revenue Code is a tax provision that imposes monetary penalties on taxpayers and material advisors who fail to properly disclose reportable and listed transactions to the IRS.
-
A.
Section 6707 of the Internal Revenue Code
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.
-
B.
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.
-
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 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.
-
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.