26 U.S.C. § 6696

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

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(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.

(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.

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) Periods of limitation(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.

(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.

(e) DefinitionsFor purposes of sections 6694, 6695, 6695A, and 6695B—(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).

(2) Claim for refund

The term “claim for refund” means a claim for refund of, or credit against, any tax imposed by this title.

(Added Pub. L. 94–455, title XII, § 1203(f), Oct. 4, 1976, 90 Stat. 1693; amended Pub. L. 109–280, title XII, § 1219(b)(2), Aug. 17, 2006, 120 Stat. 1084; Pub. L. 110–28, title VIII, § 8246(a)(2)(H), May 25, 2007, 121 Stat. 202; Pub. L. 110–172, § 3(e)(2), Dec. 29, 2007, 121 Stat. 2474; Pub. L. 115–141, div. U, title II, § 206(n)(3), title IV, § 401(a)(311), (312), Mar. 23, 2018, 132 Stat. 1182, 1199; Pub. L. 119–21, title VII, § 70512(k)(2)(A), July 4, 2025, 139 Stat. 269.)Editorial NotesCodification

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 “sections 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 SubsidiariesEffective Date of 2025 Amendment

Amendment 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 Amendment

Amendment 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 Amendment

Amendment 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 Amendment

Amendment 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.

Notes of Decisions

Cited in 11 cases (2 in the last 5 years), 1978–2026 · leading case: Comm'r v. Lundy, 516 U.S. 235 (1996).

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Comm'r v. Lundy, 516 U.S. 235 (1996). · cites it 4× “26 U. S. C. § 6696 (e)(2) ("For purposes of sections 6694 and 6695 .”

James M. Mullikin v. United States, 952 F.2d 920 (6th Cir. 1992). · cites it 3× “Likewise, 26 U.S.C. § 6696 (d)(1) 15 provides for an unlimited period of assessment or collection of a penalty imposed pursuant to 26 U.”

United States v. Ernst & Whinney, a Gen. P'ship, 735 F.2d 1296 (11th Cir. 1984). “26 U.S.C.A. § 6696 (d) (Supp.1983). The existence of alternate means by which the IRS can discover whether taxpayers have used the complained of service, see 26 U.”

John Crim v. Cmsnr. IRS, 66 F.4th 999 (D.C. Cir. 2023). · cites it 2× “” 26 U.S.C. § 6696 (d)(1) (emphasis added).”

John M. Capozzi v. United States, 980 F.2d 872 (2d Cir. 1992). “He cites four IRC provisions, 26 U.S.C. §§ 6696 (d)(1), 6501(c)(1), 6501(c)(2), and 6501(c)(3), that specifically permit the IRS to begin a court proceeding for the collection of a penalty at any time.”

Crouch v. Comm'r, 447 F. Supp. 385 (N.D. Cal. 1978). “Once plaintiff has paid the penalties there are administrative forums in which plaintiff can prosecute his complaint, 26 U.S.C. § 6696 (c), and when these administrative remedies have been exhausted plaintiff may sue to recover improper penalties in this court pursuant to 28 U.”

Nordbrock v. United States, 173 F. Supp. 2d 959 (D. Ariz. 2001). “26 U.S.C. § 6696 (d)(2). Plaintiff filed his claim for refund with the IRS on December 17, 1998, within three years from the date the Swan Road Property was sold.”

Tiddy v. United States, 762 F. Supp. 122 (W.D.N.C. 1991). “§ 6695 (f) is barred by the applicable statute of limitations pursuant to 26 U.S.C. § 6696 (d), and Defendant has abated these penalties and caused such abatement to be reflected in the public record.”

Coplin & Assocs., Inc. v. United States, 814 F. Supp. 643 (W.D. Mich. 1992). “26 U.S.C. § 6696 (c). They are not allowed to contest the penalty before it has been paid.”

Nordbrock v. United States (Fed. Cl. 2026). · cites it 2× “§ 6695 , so his claim is instead subject to the limitations period set out in 26 U.S.C. § 6696 (d)(2), which requires that “any claim for refund of an overpayment of any penalty assessed under section .”

Mohamed v. Comm'r, 2017 T.C. Summary Opinion 69 (Tax Ct. 2017). · cites it 2× “6696(c) , (d)(2) . IV. Petitioner's Prior Opportunity To Challenge the Penalties Relying on section 6330(c)(2)(B) , the Appeals Office determined that petitioner was barred from challenging his underlying liability for the section 6695(g) penalties during the collection review…”

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