Subchapter B of Chapter 68 of the Internal Revenue Code
E394476
Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
All labels observed (2)
| Label | Occurrences |
|---|---|
| 26 U.S.C. Chapter 68 Subchapter B | 1 |
| Subchapter B of Chapter 68 of the Internal Revenue Code canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T3885215 — 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: Subchapter B of Chapter 68 of the Internal Revenue Code Context triple: [26 U.S.C. § 6672, subchapterOf, Subchapter B of Chapter 68 of the Internal Revenue Code]
-
A.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
B.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
C.
Subchapter K
Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
-
D.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
E.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
- 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: Subchapter B of Chapter 68 of the Internal Revenue Code Target entity description: Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
-
A.
Subchapter N of the Internal Revenue Code
Subchapter N of the Internal Revenue Code contains the U.S. federal tax rules governing the taxation of nonresident aliens, foreign corporations, and income from sources outside the United States.
-
B.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
C.
Subchapter K
Subchapter K is the section of the U.S. Internal Revenue Code that governs the federal income tax treatment of partnerships and their partners.
-
D.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
-
E.
Subchapter C
Subchapter C is the section of the U.S. tax code that governs the federal income taxation of corporations and their shareholders, including rules on corporate formations, operations, distributions, and reorganizations.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
provision of the Internal Revenue Code
ⓘ
subchapter of federal tax statute ⓘ |
| appliesTo |
responsible persons for employment taxes
ⓘ
taxpayers subject to U.S. federal tax ⓘ withholding agents ⓘ |
| authorizes | trust fund recovery penalty assessment ⓘ |
| contains |
Internal Revenue Code section 6671
ⓘ
Internal Revenue Code section 6672 ⓘ
linked to:
26 U.S.C. § 6672
Internal Revenue Code section 6673 ⓘ Internal Revenue Code section 6674 ⓘ Internal Revenue Code section 6675 ⓘ Internal Revenue Code section 6676 ⓘ Internal Revenue Code section 6677 ⓘ Internal Revenue Code section 6678 ⓘ Internal Revenue Code section 6679 ⓘ Internal Revenue Code section 6680 ⓘ Internal Revenue Code section 6681 ⓘ Internal Revenue Code section 6682 ⓘ Internal Revenue Code section 6683 ⓘ Internal Revenue Code section 6684 ⓘ Internal Revenue Code section 6685 ⓘ Internal Revenue Code section 6686 ⓘ Internal Revenue Code section 6687 ⓘ Internal Revenue Code section 6688 ⓘ Internal Revenue Code section 6689 ⓘ |
| defines | responsible person penalty under section 6672 ⓘ |
| enforcedBy | United States Department of the Treasury ⓘ |
| governs | assessable penalties ⓘ |
| implementedBy | Internal Revenue Service ⓘ |
| includesPenaltyType |
penalties for erroneous refund claims
ⓘ
penalties for failure to collect and pay over tax ⓘ penalties for failure to file certain registration statements or information returns ⓘ penalties for failure to supply required information ⓘ penalties for frivolous tax submissions ⓘ penalties for willful failure to truthfully account for and pay over tax ⓘ penalties related to information returns ⓘ penalties relating to certain foreign trust and foreign information reporting failures ⓘ |
| jurisdiction | United States federal law ⓘ |
| legalEffect |
authorizes assessment of penalties without deficiency procedures in many cases
ⓘ
imposes monetary penalties ⓘ |
| legalNature | civil tax penalty provisions ⓘ |
| partOf | Chapter 68 of the Internal Revenue Code ⓘ |
| purpose | to deter noncompliance with federal tax obligations through civil penalties ⓘ |
| relatedTo |
employment tax compliance
ⓘ
tax withholding obligations ⓘ |
| statutoryCitation | 26 U.S.C. Chapter 68 Subchapter B ⓘ |
| subjectMatter | assessable penalties relating to taxes ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Subchapter B of Chapter 68 of the Internal Revenue Code Description of subject: Subchapter B of Chapter 68 of the Internal Revenue Code is the section of U.S. federal tax law that sets out various assessable penalties, including those imposed on responsible persons for certain failures related to tax withholding and payment.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
Subchapter B of Chapter 68 of the Internal Revenue Code
→
statutoryCitation
→
26 U.S.C. Chapter 68 Subchapter B
ⓘ
linked to: Subchapter B of Chapter 68 of the Internal Revenue Code