26 U.S.C. § 6696 — Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
submitted 50 years ago by Pub. L. 94-455 to r/title-26-INTERNAL-REVENUE-CODE · 341 words · no verdicts yet
Penalties under sections 6694, 6695, 6695A, and 6695B are added to other lawful penalties. This section sets refund procedures and different assessment and refund deadlines, and defines “return” and “claim for refund.”
(a) Additional penalties. The penalties under sections 6694, 6695, 6695A, and 6695B are in addition to other penalties provided by law. (b) No deficiency* procedures. Subchapter B of chapter 63 does not apply to assessing or collecting those penalties. (c) Refund claims. A credit or refund claim for one of those penalties must follow the Secretary’s regulations. (d) Limitations. (1) A penalty under section 6694(a), 6695, or 6695A must be assessed within 3 years after the related return or refund claim was filed; a section 6695B penalty has 6 years. A court collection proceeding without assessment cannot begin after that period. A section 6694(b) penalty may be assessed or collected in court without assessment at any time. (2) Unless section 6694(d) provides otherwise, a claim for overpaid section 6694, 6695, or 6695A penalties must be filed within 3 years after payment; for section 6695B, within 6 years. (e) Definitions. For these sections, “return” includes a return of title 26 tax, a section 6227 administrative adjustment request, and a section 6226(b)(4)(A) partnership* adjustment tracking report. “Claim for refund” means a claim for refund of, or credit against, a title 26 tax.
The penalties provided by sections 6694, 6695, 6695A, and 6695B shall be in addition to any other penalties provided by law.
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply with respect to the assessment or collection of the penalties provided by sections 6694, 6695, 6695A, and 6695B.
Any claim for credit or refund of any penalty paid under section 6694, 6695, 6695A, or 6695B shall be filed in accordance with regulations prescribed by the Secretary*.
The amount of any penalty under section 6694(a), 6695, or 6695A shall be assessed within 3 years (or, in the case of any penalty under section 6695B, 6 years) after the return or claim for refund with respect to which the penalty is assessed was filed, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. In the case of any penalty under section 6694(b), the penalty may be assessed, or a proceeding in court for the collection of the penalty may be begun without assessment, at any time.
Except as provided in section 6694(d), any claim for refund of an overpayment of any penalty assessed under section 6694, 6695, or 6695A shall be filed within 3 years (or, in the case of any claim for refund of an overpayment of any penalty assessed under section 6695B, 6 years) from the time the penalty was paid.
For purposes of sections 6694, 6695, 6695A, and 6695B—
The term “return” means any return of any tax imposed by this title, any administrative adjustment request under section 6227, and any partnership* adjustment tracking report under section 6226(b)(4)(A).
The term “claim for refund” means a claim for refund of, or credit against, any tax imposed by this title.
Source credit: (Added Pub. L. 94–455, title XII, § 1203(f), Oct. 4, 1976, 90 Stat. 1693; amended Pub. L. 109–280, title XII, § 1219(b)(2), Aug. 17, 2006, 120 Stat. 1084; Pub. L. 110–28, title VIII, § 8246(a)(2)(H), May 25, 2007, 121 Stat. 202; Pub. L. 110–172, § 3(e)(2), Dec. 29, 2007, 121 Stat. 2474; Pub. L. 115–141, div. U, title II, § 206(n)(3), title IV, § 401(a)(311), (312), Mar. 23, 2018, 132 Stat. 1182, 1199; Pub. L. 119–21, title VII, § 70512(k)(2)(A), July 4, 2025, 139 Stat. 269.)
- 1976Enacted · Pub. L. 94-455 · 90 Stat. 1693
- 2006Amended · Pub. L. 109-280 · 120 Stat. 1084
- 2007Amended · Pub. L. 110-28 · 121 Stat. 202
- 2007Amended · Pub. L. 110-172 · 121 Stat. 2474
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1182, 1199
- 2025Amended · Pub. L. 119-21 · 139 Stat. 269
A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-455 on 1976-10-04.
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