# 26 U.S.C. § 6676: Erroneous claim for refund or credit

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6676>. Cite pinpoints as 26 U.S.C. § 6676(a)(1).

## § 6676(a) Civil penalty

If a claim for refund or credit with respect to income or employment tax is made for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable for a penalty in an amount equal to 20 percent of the excessive amount.

## § 6676(b) Excessive amount

For purposes of this section, the term “excessive amount” means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year.

## § 6676(c) Noneconomic substance transactions treated as lacking reasonable cause

For purposes of this section, any excessive amount which is attributable to any transaction described in section 6662(b)(6) shall not be treated as due to reasonable cause.

## § 6676(d) Coordination with other penalties

This section shall not apply to any portion of the excessive amount of a claim for refund or credit which is subject to a penalty imposed under part II of subchapter A of chapter 68.

## Final rules

- [61 FR 515](https://www.federalregister.gov/documents/1996/01/08/96-164/removal-of-final-and-temporary-regulations) (1996): Removal of Final and Temporary Regulations

## Leading cases

- [Rand v. Commissioner, 141 T.C. 376 (2013)](https://www.courtlistener.com/opinion/4697456/rand-v-commr/)
- [Stevens v. Commissioner (T.C. 2025)](https://www.courtlistener.com/opinion/10585016/kirk-stevens-shannon-stevens/)
- [Exxon Mobil Corp. v. United States (N.D. Tex. 2021)](https://www.courtlistener.com/opinion/9983089/exxon-mobil-corporation-v-united-states/)

## Connections

Cites: § 6662 Imposition of accuracy-related penalty on underpayments

Cited by: none

## Prior provisions

- A prior section 6676, added Pub. L. 87–397, § 1(b), Oct. 5, 1961, 75 Stat. 828; amended Pub. L. 91–172, title I, § 101(j)(52), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(20), Sept. 2, 1974, 88 Stat. 931; Pub. L. 97–248, title III, § 316(a), Sept. 3, 1982, 96 Stat. 607; Pub. L. 98–67, title I, § 105(a), Aug. 5, 1983, 97 Stat. 380; Pub. L. 98–369, div. A, title IV, § 422(c), July 18, 1984, 98 Stat. 798; Pub. L. 99–514, title XV, §§ 1501(b), 1523(b)(3), 1524(b), Oct. 22, 1986, 100 Stat. 2736, 2748, 2749; Pub. L. 100–647, title I, § 1015(g), Nov. 10, 1988, 102 Stat. 3570, related to failure to supply identifying numbers, prior to repeal by Pub. L. 101–239, title VII, § 7711(b)(1), (c), Dec. 19, 1989, 103 Stat. 2393, applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989.

## Amendments

- 2007-05-25: [Pub. L. 110-28](/26/act/110-28.md), 121 Stat. 204
- 2010-03-30: [Pub. L. 111-152](/26/act/111-152.md), 124 Stat. 1070
- 2015-12-18: [Pub. L. 114-113](/26/act/114-113.md), 129 Stat. 3084
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1199
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 288