Eleventh Circuit Sides with Ninth Circuit on Section 6751(b) Circuit Split Introduction: Section 6751(b) and the Timing of Supervisory Approval of a Penalty The Eleventh Circuit’s decision in Kroner v. Commissioner[1], is the latest opinion to address section 6751(b) and, specifically, the appropriate timing of the supervisory approval of a penalty.[2] The Eleventh Circuit reversed the Tax Section 6751(b) Penalty Approval Circuit Split