26 U.S.C. § 6205

Special rules applicable to certain employment taxes

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(a) Adjustment of tax(1) General rule

If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe.

(2) United States as employer

For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer.

(3) Guam or American Samoa as employer

For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer.

(4) District of Columbia as employer

For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a return pursuant to section 3125 shall be deemed a separate employer.

(5) States and political subdivisions as employer

For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or instrumentality, and each agent designated by either, who makes a return pursuant to section 3125 shall be deemed a separate employer.

(b) Underpayments

If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86–778, title I, § 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89–97, title III, § 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–272, title XIII, § 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.)Editorial NotesAmendments

1986—Subsec. (a)(5). Pub. L. 99–272 added par. (5).

1976—Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (a)(4). Pub. L. 94–455, § 1906(a)(13), substituted “Mayor of the District of Columbia and each agent designated by him” for “Commissioners of the District of Columbia and each agent designated by them” after “owned thereby, the”.

Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1965—Subsec. (a)(4). Pub. L. 89–97 added par. (4).

1960—Subsec. (a)(3). Pub. L. 86–778 added par. (3).

Statutory Notes and Related SubsidiariesEffective Date of 1986 Amendment

Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title.

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–97 applicable with respect to services performed after quarter ending Sept. 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42.

Effective Date of 1960 Amendment

Amendment by Pub. L. 86–778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42.

Notes of Decisions

Cited in 11 cases (1 in the last 5 years), 1980–2026 · leading case: United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002).

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United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002). · cites it 2× “The second, 26 U. S. C. § 6205 (a)(1), authorizes the Secretary to adopt regulations that prescribe mechanisms for employers to adjust FICA tax liability.”

E. Inv. Corp. & Lowen Corp. v. United States, 49 F.3d 651 (10th Cir. 1995). · cites it 2× “Interest Finally, the parties disagree over the date at which interest begins to accrue on *657 Lowen’s additional tax liability pursuant to 26 U.S.C. § 6205 (a)(1). The government contends that Lowen owes interest from the date of assessment, while Lowen contends that interest…”

W. Mgmt., Inc. v. United States, 97 Fed. Cl. 29 (Fed. Cl. 2011). · cites it 5× “Kovacevich are entitled to resolve credits between themselves with an interest-free adjustment pursuant to 26 U.S.C. § 6205 because of the "misclassification” of Mr.”

330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000). “In deciding whether the IRS could collect employer FICA taxes based on aggregate unreported employee tip income, the district court examined 26 U.S.C. § 6205 . The trial judge determined that this section delegates to the Secretary of the Treasury the power to prescribe…”

Atchison, Topeka & Santa Fe Ry. Co. v. United States, 61 Fed. Cl. 84 (Fed. Cl. 2004). · cites it 2× “Plaintiff contends that it is subject to the interest-free adjustment made available in 26 U.S.C. § 6205 (a)(1) because the railroad did not have sufficient knowledge of the correct amount of tax until it reached an agreement with the IRS.”

Church of Scientology of Colorado v. United States, 499 F. Supp. 1085 (D. Colo. 1980). “6205 -l(a)(6), which was promulgated pursuant to 26 U.S.C. § 6205 (a)(1). There is no reason to extend the partial payment rule to cover the facts in this case, *1088 since a Section 31.”

Missouri Pac. Truck Lines, Inc. v. United States, 3 Cl. Ct. 14 (Ct. Cl. 1983). “§ 7805 (b) (retroactive application of the IRS rulings is an abuse of discretion); and 26 U.S.C. § 6205 (a)(1) (assessments improperly include preassessment interest).”

First Nat'l Bank v. United States, 21 Cl. Ct. 479 (Ct. Cl. 1990). “The Government says in answer to this contention that, under 26 U.S.C. § 6205 (b) (1990) and Treas.Reg.”

United States v. Jackson (W.D. Mo. 2019). “(citing 26 U.S.C. §§ 6205 (a), 7401, 7402(a)). “Section 7403(a) provides, not only that the Government may ‘enforce its lien,’ but also that it may seek to ‘subject any proper, of whatever nature, of the delinquent, or in which he has any right, title, or interest, to the…”

United States v. Kohls (S.D. Ohio 2020). “#7-2, PAGEID#50 10 Because the Complaint was filed July 2, 2018, the Court finds that Plaintiff's Complaint is not barred by the statute of limitations under 26 U.S.C. § 6205 . Having determined that Plaintiff's Complaint was timely filed and that Defendant does not challenge…”

Plastic Film, LLC v. United States of Am. & United States Internal Revenue Serv. (S.D. Miss. 2026). “Plastic Film argues, first, that IRS regulations require that improper Employee Retention Credit (“ERC”) refunds be treated as underpayments of payroll taxes to be recovered through the administrative process under 26 U.S.C. § 6205 , not through an “erroneous refund” suit under…”

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