Reasonable Cause Exception for Refusal of Entry
IRC §6717
Provides an exemption from the $1,000 penalty for refusing entry or inspection authorized under section 4083(d)(1) if the refusal is due to reasonable cause.
Eligibility
Applies to fuel-related business entities that can show reasonable cause for denying the Secretary entry or inspection actions.
Frequently Asked Questions
Who is eligible for the Reasonable Cause Exception for Refusal of Entry?
Applies to fuel-related business entities that can show reasonable cause for denying the Secretary entry or inspection actions.
How does the Reasonable Cause Exception for Refusal of Entry work?
Provides an exemption from the $1,000 penalty for refusing entry or inspection authorized under section 4083(d)(1) if the refusal is due to reasonable cause.
What law authorizes the Reasonable Cause Exception for Refusal of Entry?
The Reasonable Cause Exception for Refusal of Entry is authorized under IRC §6717 of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §6717
Source: Internal Revenue Code, Title 26, United States Code
Legal Sources
US Code (Official) — 26 USC §6717 → Cornell Law Institute — 26 USC §6717 → Search IRS.gov for IRC §6717 → Treasury Regulations (26 CFR) →Discovered by: discovery_engine_v1
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