Title 26 — Internal Revenue CodeRelease 119-73not60
§6521 Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 66— LIMITATIONS › Subchapter C— Mitigation of Effect of Period of Limitations › § 6521
Summary
Applies when income was wrongly labeled as self-employment income or as wages. Fixing the error would mean charging one tax and refunding the other, but correction can be made for one tax while the law prevents fixing the other (except for compromise rules). The terms keep their usual legal meanings.
Full Legal Text
Title 26, §6521
Internal Revenue Code — Source: USLM XML via OLRC
(a)In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
(1)If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and
(2)If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and
(3)If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section 7122, relating to compromises),
(b)For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3101, 3102, 3111, 3112, 3121 to 3128, 68A Stat. 415, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3128 of this title and Tables.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6521
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60