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Internal Revenue Code, § 6696. Rules Applicable With Respect To Sections 6694, 6695, And 6695A

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.