26 U.S.C. § 6675

Excessive claims with respect to the use of certain fuels

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(a) Civil penaltyIn addition to any criminal penalty provided by law, if a claim is made under section 6416(a)(4) (relating to certain sales of gasoline), section 6420 (relating to gasoline used on farms), 6421 (relating to gasoline used for certain nonhighway purposes or by local transit systems), 6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel) for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable to a penalty in an amount equal to whichever of the following is the greater:(1) Two times the excessive amount; or(2) $10.(b) Excessive amount definedFor purposes of this section, the term “excessive amount” means in the case of any person the amount by which—(1) the amount claimed under section 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be, for any period, exceeds(2) the amount allowable under such section for such period.(c) Assessment and collection of penalty

For assessment and collection of penalty provided by subsection (a), see section 6206.

(Added Apr. 2, 1956, ch. 160, § 3, 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(2), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(3)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(8), May 21, 1970, 84 Stat. 249; Pub. L. 95–618, title II, § 233(b)(2)(D), Nov. 9, 1978, 92 Stat. 3191; Pub. L. 97–424, title V, § 515(b)(11)(A)–(C), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 109–59, title XI, § 11163(d)(2), (3), Aug. 10, 2005, 119 Stat. 1975; Pub. L. 119–21, title VII, § 70525(b)(3), July 4, 2025, 139 Stat. 283.)Editorial NotesAmendments

2025—Subsec. (a). Pub. L. 119–21, § 70525(b)(3)(A), substituted “6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)” for “or 6427 (relating to fuels not used for taxable purposes)” in introductory provisions.

Subsec. (b)(1). Pub. L. 119–21, § 70525(b)(3)(B), substituted “6421, 6427, or 6435,” for “6421, or 6427,”.

2005—Subsec. (a). Pub. L. 109–59, § 11163(d)(2), inserted “section 6416(a)(4) (relating to certain sales of gasoline),” after “made under” in introductory provisions.

Subsec. (b)(1). Pub. L. 109–59, § 11163(d)(3), inserted “6416(a)(4),” after “under section”.

1983—Pub. L. 97–424, § 515(b)(11)(C), struck out “or lubricating oil” after “fuels” in section catchline.

Subsec. (a). Pub. L. 97–424, § 515(b)(11)(A), struck out “6424 (relating to lubricating oil used for certain nontaxable purposes),” after “systems),”.

Subsec. (b)(1). Pub. L. 97–424, § 515(b)(11)(B), struck out “6424,” after “6421,”.

1978—Subsec. (a). Pub. L. 95–618 substituted “used for certain nontaxable purposes” for “not used in highway motor vehicles”.

1970—Pub. L. 91–258, § 207(d)(8)(A), substituted “fuels” for “gasoline” in section catchline.

Subsec. (a). Pub. L. 91–258, § 207(d)(8)(B), inserted reference to section 6427 relating to fuels not used for taxable purposes.

Subsec. (b)(1). Pub. L. 91–258, § 207(d)(8)(C), inserted reference to section 6427.

1965—Pub. L. 89–44, § 202(c)(3)(A)(i), inserted “or lubricating oil” after “gasoline” in section catchline.

Subsec. (a). Pub. L. 89–44, § 202(c)(3)(A)(ii), inserted reference to claims made under section 6424.

Subsec. (b)(1). Pub. L. 89–44, § 202(c)(3)(A)(iii), inserted reference to amounts claimed under section 6424.

1956—Act June 29, 1956, § 208(d)(2)(A), substituted “with respect to the use of certain gasoline” for “for gasoline used on farms” in section catchline.

Subsec. (a). Act June 29, 1956, § 208(d)(2)(B), inserted reference to claims made under section 6421.

Subsec. (b). Act June 29, 1956, § 208(d)(2)(C), inserted reference to amounts claimed under section 6421.

Statutory Notes and Related SubsidiariesEffective Date of 2025 Amendment

Amendment by Pub. L. 119–21 applicable to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after July 4, 2025, see section 70525(c) of Pub. L. 119–21, set out as a note under section 6206 of this title.

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 applicable to sales after Dec. 31, 2005, see section 11163(e) of Pub. L. 109–59, set out as a note under section 4101 of this title.

Effective Date of 1983 Amendment

Amendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–618 effective on first day of first calendar month which begins more than 10 days after Nov. 9, 1978, see section 233(d) of Pub. L. 95–618, set out as a note under section 34 of this title.

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2) of Pub. L. 89–44, set out as a note under section 4161 of this title.

Effective Date of 1956 Amendment

Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title.

Notes of Decisions

Cited in 8 cases (2 in the last 5 years), 1994–2023 · leading case: Flandreau Santee Sioux Tribe v. United States, 197 F.3d 949 (8th Cir. 1999).

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Flandreau Santee Sioux Tribe v. United States, 197 F.3d 949 (8th Cir. 1999). · cites it 6× “The District Court, on cross motions for summary judgment, held that the IRS could not collect the $24,600 in penalties because the relevant statute, 26 U.S.C. § 6675 (a), does not apply to Native American tribes.”

Valley Ice & Fuel Co., Inc. v. United States, 30 F.3d 635 (5th Cir. 1994). · cites it 2× “The IRS counterclaimed for the return of the refund of the second quarter amount and for a penalty under 26 U.S.C. § 6675 for filing an excessive refund claim.”

Alt. Carbon Resources v. United States, 939 F.3d 1320 (Fed. Cir. 2019). · cites it 2× “26 U.S.C. § 6675 (a). A taxpayer can avoid these penalties by demonstrating that it had “reasonable cause” to claim the credits.”

J. J. Powell, Inc. v. United States, 125 Fed. Cl. 73 (Fed. Cl. 2016). “26 U.S.C. § 6675 (a)-(b) (2012). Reasonable cause is not defined in IRC § 6675; the government pérsuasively argues that this court must examine analogous eases to determine the nature and scope of the “reasonable cause” exception in IRC § 6675.”

Affordable Bio Feedstock, Inc. v. United States, 42 F.4th 1288 (11th Cir. 2022). “26 U.S.C. § 6675 (b). Activity letter registrants usually claim the § 6427(e)(2)’s al- ternative fuel excise tax credit by filing a Form 720 Quarterly Fed- eral Excise Tax Return.”

Flandreau Santee v. Unites States (8th Cir. 1999). · cites it 6× “The District Court, on cross motions for summary judgment, held that the IRS could not collect the $24,600 in penalties because the relevant statute, 26 U.S.C. § 6675 (a), does not apply to Native American tribes.”

Cont'l Air Transp. Co. v. United States, 14 F. Supp. 3d 1094 (N.D. Ill. 2014). · cites it 2× “16 under 26 U.S.C. § 6675 (a), which permits a double penalty for “excessive” tax claims.”

Chemoil Corp. v. United States (S.D.N.Y. 2023). “” 26 U.S.C.A. § 6675 (West 2005). This penalty applied both claims for direct payment from the IRS and to claims for credit.”

— 26 U.S.C. § 6675(a) — 1 case

Flandreau Santee Sioux Tribe v. United States, 197 F.3d 949 (8th Cir. 1999). “The District Court, on cross motions for summary judgment, held that the IRS could not collect the $24,600 in penalties because the relevant statute, 26 U.S.C. § 6675 (a), does not apply to Native American tribes.”

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