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Title 26 — Internal Revenue CodeRelease 119-73

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

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 68— - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter B— - Assessable Penalties › Part PART I— - GENERAL PROVISIONS › § 6696

Last updated Apr 6, 2026|Official source

Summary

If someone owes a penalty under sections 6694, 6695, 6695A, or 6695B, that penalty is added on top of any other penalties they might owe. The normal deficiency procedures in chapter 63 do not apply when the IRS assesses or collects these penalties. If you want a credit or refund of one of these penalties, you must file it according to the rules the Secretary sets. Penalties under 6694(a), 6695, and 6695A must be assessed within 3 years after the related return or refund claim was filed. Penalties under 6695B must be assessed within 6 years. Penalties under 6694(b) can be assessed at any time. Refund claims for overpaid penalties under 6694, 6695, or 6695A must be filed within 3 years after payment, and for 6695B within 6 years after payment (except as another part of section 6694 says otherwise). Definitions — "return": a tax return, an administrative adjustment request under section 6227, or a partnership adjustment tracking report under section 6226(b)(4)(A). "Claim for refund": a request for a refund or a credit against tax.

Full Legal Text

Title 26, §6696

Internal Revenue Code — Source: USLM XML via OLRC

(a)The penalties provided by section 6694, 6695, 6695A, and 6695B shall be in addition to any other penalties provided by law.
(b)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 section 6694, 6695, 6695A, and 6695B.
(c)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.
(d)(1)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.
(2)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.
(e)For purposes of section 6694, 6695, 6695A, and 6695B—
(1)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).
(2)The term “claim for refund” means a claim for refund of, or credit against, any tax imposed by this title.

Legislative History

Notes & Related Subsidiaries

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

2025—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. Subsec. (c). Pub. L. 119–21, § 70512(k)(2)(A)(iii), substituted “6695A, or 6695B” for “or 6695A”. Subsec. (d)(1). 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”. Subsec. (d)(2). 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”. 2018—Subsec. (a). Pub. L. 115–141, § 401(a)(311), substituted “section 6694,” for “section 6694,”. Subsec. (d)(1). Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”. Subsec. (e)(1). 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. 2007—Subsec. (d)(1). Pub. L. 110–172 substituted “, section 6695, or 6695A” for “or under section 6695”. Subsec. (e). Pub. L. 110–28 substituted “this title” for “subtitle A” in pars. (1) and (2). 2006—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.

Statutory Notes and Related Subsidiaries

Effective Date

of 2025 AmendmentAmendment by Pub. L. 119–21 applicable to certifications provided after Dec. 31, 2025, see section 70512(l)(3) of Pub. L. 119–21, set out in a note under section 45 of this title.

Effective Date

of 2018 AmendmentAmendment by section 206(n)(3) of Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

Effective Date

of 2007 AmendmentAmendment by Pub. L. 110–172 effective as if included in the provisions of the Pension Protection Act of 2006, Pub. L. 109–280, to which such amendment relates, see section 3(j) of Pub. L. 110–172, set out as a note under section 170 of this title. Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

Effective Date

of 2006 AmendmentAmendment by Pub. L. 109–280 applicable to appraisals prepared with respect to returns or submissions filed after Aug. 17, 2006, with special rule for certain easements, see section 1219(e)(2), (3) of Pub. L. 109–280, set out as a note under section 170 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6696

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73