[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6674-1] [Page 421] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Additions to the Tax, Additional Amounts, and Assessable Penalties Sec. 301.6674-1 Fraudulent statement or failure to furnish statement to employee. For regulations under section 6674, see Sec. 31.6674-1 of this chapter (Employment Tax Regulations).