INCREASE IN PENALTY FOR FAILURE TO FILE.

SEC. 402. INCREASE IN PENALTY FOR FAILURE TO FILE. (a) [26 U.S.C. 6651] In General.—The second sentence of subsection (a) of section 6651 of the Internal Revenue Code of 1986is amended by striking “$330” and inserting “$435”. (b) Inflation Adjustment.—Section 6651(j)(1) of such Code is amended by striking “$330” and inserting “$435”. (c) [26 U.S.C. 6651 note] Effective Date.—The amendments made by this section shall apply to returns the due date for which (including extensions) is after December 31, 2019.