I.R.C. § 6696(a) Penalties To Be Additional To Any Other Penalties —
The penalties provided by sections 6694, 6695, and 6695A shall be in addition to any other penalties provided by law.
I.R.C. § 6696(b) Deficiency Procedures Not To Apply —
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, and 6695A.
I.R.C. § 6696(c) Procedure For Claiming Refund —
Any claim for credit or refund of any penalty paid under section 6694, 6695, or 6695A shall be filed in accordance with regulations prescribed by the Secretary.
I.R.C. § 6696(d) Periods Of Limitation
I.R.C. § 6696(d)(1) Assessment —
The amount of any penalty under section 6694(a), 6695, or 6695A shall be assessed within 3 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.
I.R.C. § 6696(d)(2) Claim For Refund —
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 from the time the penalty was paid.
I.R.C. § 6696(e) Definitions —
For purposes of sections 6694, 6695, and 6695A—
I.R.C. § 6696(e)(1) Return —
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).
I.R.C. § 6696(e)(2) Claim For Refund —
The term “claim for refund” means a claim for refund of, or credit against, any
tax imposed by this title.
(Added Pub. L. 94-455, title XII, Sec. 1203(f), Oct. 4, 1976, 90 Stat. 1693; amended by Pub. L. 109-280, title XII, Sec. 1219(b)(2), Aug. 17, 2006, 120 Stat. 780; Pub. L. 110-28, title VIII, Sec.
8246(a)(2)(H), May 25, 2007, 121 Stat. 112; Pub. L. 110-172, Sec. 3(e)(2), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 115-141, Div. U, title II, Sec. 206(n)(3), title IV, Sec. 401(a)(311), (312), Mar. 23, 2018,
132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (a). Pub. L. 115-141, Div. U, Sec. 401(a)(311), amended subsec. (a) by substituting “sections 6694” for
“section 6694”.
Subsec. (d)(1). Pub. L. 115-141, Div. U, Sec. 401(a)(312), amended par. (2) by substituting “6695” for “section 6695,”.
Subsec. (e)(1). Pub. L. 115-141, Div. U, Sec. 205(n)(3), amended par. (1) by inserting “, any administrative adjustment
request under section 6627, and any partnership adjustment tracking report under section
6226(b)(4)(A)” before the period at the end.
2007 - Subsec. (d)(1). Pub. L. 110-172, Sec. 3(e)(2), amended par. (1) by substituting “section 6695, or 6695A”
for “or under section 6695”.
Subsec. (e). Pub. L. 110-28, Sec. 8246(a)(2)(H), amended subsec. (e)
by substituting “this title” for “subtitle A”
each place it appeared.
2006 - Sec. 6696. Pub. L. 109-280, Sec. 1219(b)(2)(A), amended Sec. 6696 by substituting “6694, 6695, and 6695A” for
“6694 and 6695” each place it appeared in the text and heading.
Sec. 6696. Pub. L. 109-280, Sec. 1219(b)(2)(B), amended Sec. 6696 by substituting “6694, 6695, or 6695A” for
“6694 or 6695” each place it appeared.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub. L. 115-141, Div. U, Sec. 206(n)(3), effective as if included in Section 1101 of the Bipartisan
Budget Act of 2015 [Pub. L. 114-74].
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a), effective March 23, 2018,
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendment by Sec. 3(e)(2)
of Pub. L. 110-172 effective as if included in the provisions of the Pension Protection Act of 2006
[Pub. L. 109-280, Sec. 1219]
to which it relates.
Amendment by Sec. 8246(a)(2)(H) of Pub. L. 110-28 effective for returns prepared after the date of the enactment of this Act [Enacted:
May 25, 2007].
EFFECTIVE DATE OF 2006 AMENDMENTS
Amendments by Sec. 1219(b) of Pub. L. 109-280 effective for appraisals
prepared with respect to returns or submissions filed after the date of the enactment
of this Act [Enacted: Aug. 17, 2006]. Section 1219(e)(3)
of Pub. L. 109-280 provided the following special rule:
“(3) SPECIAL RULE FOR CERTAIN EASEMENTS- In the case of a contribution of a qualified
real property interest which is a restriction with respect to the exterior of a building
described in section 170(h)(4)(C)(ii)
of the Internal Revenue Code of 1986, and an appraisal with respect to the contribution, the amendments made by
subsections
(a) and (b) shall apply to returns filed after July 25, 2006.”
EFFECTIVE DATE
Effective for documents prepared after December 31, 1976.
