# 26 U.S.C. § 6696: Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6696(a)(1). ## § 6696(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. ## § 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, 6695A, and 6695B. ## § 6696(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. ## § 6696(d) Periods of limitation **§ 6696(d)(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. **§ 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 (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. ## § 6696(e) Definitions For purposes of sections 6694, 6695, 6695A, and 6695B— **§ 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). **§ 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. ## Regulations - [Treas. Reg. § 1.6696-1](/26/reg/1.6696-1.md): Claims for credit or refund by tax return preparers or appraisers. (interprets § 6696) - [Treas. Reg. § 20.6696-1](/26/reg/20.6696-1.md): Claims for credit or refund by tax return preparers or appraisers. (interprets § 6696) - [Treas. Reg. § 25.6696-1](/26/reg/25.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 26.6696-1](/26/reg/26.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 28.6696-1](/26/reg/28.6696-1.md): Claims for credit or refund by tax return preparers and appraisers. (interprets § 6696) - [Treas. Reg. § 31.6696-1](/26/reg/31.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 40.6696-1](/26/reg/40.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 41.6696-1](/26/reg/41.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 44.6696-1](/26/reg/44.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 53.6696-1](/26/reg/53.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 54.6696-1](/26/reg/54.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 55.6696-1](/26/reg/55.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 56.6696-1](/26/reg/56.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 58.6696-1](/26/reg/58.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 156.6696-1](/26/reg/156.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) - [Treas. Reg. § 157.6696-1](/26/reg/157.6696-1.md): Claims for credit or refund by tax return preparers. (interprets § 6696) ## Forms named in the regulations - [Form 6118](https://www.irs.gov/pub/irs-pdf/f6118.pdf) - [Form 843](https://www.irs.gov/pub/irs-pdf/f843.pdf) ## Final rules - [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates - [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration - [73 FR 78430](https://www.federalregister.gov/documents/2008/12/22/E8-29750/tax-return-preparer-penalties-under-sections-6694-and-6695) (2008): Tax Return Preparer Penalties Under Sections 6694 and 6695 ## Leading cases - [Crim v. Commissioner, 66 F.4th 999 (D.C. Cir. 2023)](https://www.courtlistener.com/opinion/9396023/john-crim-v-cmsnr-irs/) - [McNamee v. Commissioner (T.C. 2020)](https://www.courtlistener.com/opinion/4737308/sean-mcnamee-v-commissioner/) ## Connections Cites: § 6226 Alternative to payment of imputed underpayment by partnership; § 6227 Administrative adjustment request by partnership; § 6694 Understatement of taxpayer’s liability by tax return preparer; § 6695B Penalty for substantial misstatements on certification provided by supplier Cited by: § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list; § 6109 Identifying numbers; § 6504 Cross references; § 6511 Limitations on credit or refund ## Amendments - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1693 - 2006-08-17: [Pub. L. 109-280](/26/act/109-280.md), 120 Stat. 1084 - 2007-05-25: [Pub. L. 110-28](/26/act/110-28.md), 121 Stat. 202 - 2007-12-29: [Pub. L. 110-172](/26/act/110-172.md), 121 Stat. 2474 - 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1182 - 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 269