Penalties to be additional to any other penalties
The penalties provided by sections 6694, 6695, 6695A, and 6695B shall be in addition to any other penalties provided by law.
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, 6695A, and 6695B.
Procedure for claiming refund
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.
Periods of limitation
Assessment
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.
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 (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.
Definitions
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).
Claim for refund
The term “claim for refund” means a claim for refund of, or credit against, any tax imposed by this title.
Pub. L. 94–455, title XII, § 1203(f)90 Stat. 1693Pub. L. 109–280, title XII, § 1219(b)(2)120 Stat. 1084Pub. L. 110–28, title VIII, § 8246(a)(2)(H)121 Stat. 202Pub. L. 110–172, § 3(e)(2)121 Stat. 2474Pub. L. 115–141, div. U, title II, § 206(n)(3)132 Stat. 1182Pub. L. 119–21, title VII, § 70512(k)(2)(A)139 Stat. 269(Added , , ; amended , , ; , , ; , , ; , title IV, § 401(a)(311), (312), , , 1199; , , .)
Editorial Notes
Codification
Section 1219(b)(2) of Pub. L. 109–280, which directed the amendment of section 6696 without specifying the act to be amended, was executed to this section, which is section 6696 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment note below.
Amendments
Pub. L. 119–21, § 70512(k)(2)(A)(i)2025—, (ii), substituted “6695A, and 6695B” for “and 6695A” in section catchline and wherever appearing in text.
Pub. L. 119–21, § 70512(k)(2)(A)(iii)Subsec. (c). , substituted “6695A, or 6695B” for “or 6695A”.
Pub. L. 119–21, § 70512(k)(2)(A)(iv)(I)Subsec. (d)(1). , inserted “(or, in the case of any penalty under section 6695B, 6 years)” after “assessed within 3 years”.
Pub. L. 119–21, § 70512(k)(2)(A)(iv)(II)Subsec. (d)(2). , inserted “(or, in the case of any claim for refund of an overpayment of any penalty assessed under section 6695B, 6 years)” after “filed within 3 years”.
Pub. L. 115–141, § 401(a)(311)2018—Subsec. (a). , substituted “sections 6694,” for “section 6694,”.
Pub. L. 115–141, § 401(a)(312)Subsec. (d)(1). , substituted “6695,” for “section 6695,”.
Pub. L. 115–141, § 206(n)(3)Subsec. (e)(1). , inserted “, any administrative adjustment request under section 6227, and any partnership adjustment tracking report under section 6226(b)(4)(A)” before period at end.
Pub. L. 110–1722007—Subsec. (d)(1). substituted “, section 6695, or 6695A” for “or under section 6695”.
Pub. L. 110–28Subsec. (e). substituted “this title” for “subtitle A” in pars. (1) and (2).
Pub. L. 109–2802006— substituted “6694, 6695, and 6695A” for “6694 and 6695” wherever appearing in section catchline and text and “6694, 6695, or 6695A” for “6694 or 6695” wherever appearing in text. See Codification note above.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
Pub. L. 119–21lPub. L. 119–21section 45 of this titleAmendment by applicable to certifications provided after , see section 70512()(3) of , set out in a note under .
Effective Date of 2018 Amendment
section 206(n)(3) of Pub. L. 115–141section 1101 of Pub. L. 114–74section 207 of Pub. L. 115–141section 6031 of this titleAmendment by effective as if included in , see , set out as a note under .
Effective Date of 2007 Amendment
Pub. L. 110–172Pub. L. 109–280section 3(j) of Pub. L. 110–172section 170 of this titleAmendment by effective as if included in the provisions of the Pension Protection Act of 2006, , to which such amendment relates, see , set out as a note under .
Pub. L. 110–28section 8246(c) of Pub. L. 110–28section 6060 of this titleAmendment by applicable to returns prepared after , see , set out as a note under .
Effective Date of 2006 Amendment
Pub. L. 109–280Pub. L. 109–280section 170 of this titleAmendment by applicable to appraisals prepared with respect to returns or submissions filed after , with special rule for certain easements, see section 1219(e)(2), (3) of , set out as a note under .