§ 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

OLRC 119-134 · eCFR 2026-10-19 · 16 regs · 5 amending Acts · cited by 4 sections

Enacted 1976 · Pub. L. 94-455 Amended · 5 Acts

19762006200720182025(a) Penalties to be additional to any other penalties(b) Deficiency procedures not to apply(c) Procedure for claiming refund(d) Periods of limitation(e) Definitions
Connections Cited by 4 · Cites 4
§ 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
§ 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.§ 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.§ 25.6696-1 Claims for credit or refund by tax return preparers.§ 26.6696-1 Claims for credit or refund by tax return preparers.§ 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.§ 31.6696-1 Claims for credit or refund by tax return preparers.§ 40.6696-1 Claims for credit or refund by tax return preparers.§ 41.6696-1 Claims for credit or refund by tax return preparers.§ 44.6696-1 Claims for credit or refund by tax return preparers.§ 53.6696-1 Claims for credit or refund by tax return preparers.§ 54.6696-1 Claims for credit or refund by tax return preparers.§ 55.6696-1 Claims for credit or refund by tax return preparers.§ 56.6696-1 Claims for credit or refund by tax return preparers.§ 58.6696-1 Claims for credit or refund by tax return preparers.§ 156.6696-1 Claims for credit or refund by tax return preparers.§ 157.6696-1 Claims for credit or refund by tax return preparers.
Amended 2006, 2025
  • 2025 Pub. L. 119-21 Pub. L. 119–21, § 70512(k)(2)(A)(i), (ii), substituted “6695A, and 6695B” for “and 6695A” in section catchline and wherever appearing in text.
  • 2006 Pub. L. 109-280 Pub. L. 109–280 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.

Forms: Form 6118; Form 843

Final rules 3

    (a) 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.

    Amended 2018
    • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(311), substituted “sections 6694,” for “section 6694,”.

    (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, 6695A, and 6695B.

    (c) 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.

    Amended 2025
    • 2025 Pub. L. 119-21 Pub. L. 119–21, § 70512(k)(2)(A)(iii), substituted “6695A, or 6695B” for “or 6695A”.

    (d) Periods of limitation

    Cited by 1

      (1) 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.

      Amended 2007, 2018, 2025
      • 2025 Pub. L. 119-21 Pub. L. 119–21, § 70512(k)(2)(A)(iv)(I), inserted “(or, in the case of any penalty under section 6695B, 6 years)” after “assessed within 3 years”.
      • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”.
      • 2007 Pub. L. 110-172 Pub. L. 110–172 substituted “, section 6695, or 6695A” for “or under section 6695”.

      Cases: Crim v. Commissioner, 66 F.4th 999 (D.C. Cir. 2023); McNamee v. Commissioner (T.C. 2020)

      Cited by 1

        (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 (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.

        Amended 2025
        • 2025 Pub. L. 119-21 Pub. L. 119–21, § 70512(k)(2)(A)(iv)(II), 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”.
        Cited by 1

          (e) Definitions For purposes of sections 6694, 6695, 6695A, and 6695B—

          Amended 2007
          • 2007 Pub. L. 110-28 Pub. L. 110–28 substituted “this title” for “subtitle A” in pars. (1) and (2).
          Cited by 2

            (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).

            Amended 2018
            • 2018 Pub. L. 115-141 Pub. L. 115–141, § 206(n)(3), inserted “, any administrative adjustment request under section 6227, and any partnership adjustment tracking report under section 6226(b)(4)(A)” before period at end.

            (2) Claim for refund The term “claim for refund” means a claim for refund of, or credit against, any tax imposed by this title.