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26 U.S.C. § 6206 — Special rules applicable to excessive claims under certain sections

submitted 70 years ago by ch. 160 to r/title-26-INTERNAL-REVENUE-CODE · 137 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.

Source credit: (Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(1), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(2)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(3), May 21, 1970, 84 Stat. 248; Pub. L. 97–424, title V, § 515(b)(3)(A), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 100–203, title X, § 10502(d)(5), Dec. 22, 1987, 101 Stat. 1330–444; Pub. L. 103–66, title XIII, § 13242(d)(14), Aug. 10, 1993, 107 Stat. 524; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613; Pub. L. 109–59, title XI, § 11163(d)(1), Aug. 10, 2005, 119 Stat. 1974; Pub. L. 119–21, title VII, § 70525(b)(1), July 4, 2025, 139 Stat. 282.)

history & why it existsrecord from the source credit
  • 1956Enacted · Act of Apr. 2, 1956, ch. 160 · 70 Stat. 90
  • 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 396
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 139
  • 1970Amended · Pub. L. 91-258 · 84 Stat. 248
  • 1983Amended · Pub. L. 97-424 · 96 Stat. 2181
  • 1987Amended · Pub. L. 100-203 · 101 Stat. 1330
  • 1993Amended · Pub. L. 103-66 · 107 Stat. 524
  • 2004Amended · Pub. L. 108-357 · 118 Stat. 1613
  • 2005Amended · Pub. L. 109-59 · 119 Stat. 1974
  • 2025Amended · Pub. L. 119-21 · 139 Stat. 282

A history note hasn’t been published yet. The record shows enactment by ch. 160 on 1956-04-02.

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