26 U.S.C. § 6696 (INTERNAL REVENUE CODE)
§ 6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
(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.
(c) Procedure for claiming refund
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) Definitions
For 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.)
heading: Editorial Notes
heading: Codification
text: 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.
heading: Amendments
text: 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.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2025 Amendment
text: 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.
heading: Effective Date of 2018 Amendment
text: 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.
heading: Effective Date of 2007 Amendment
text: 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.
heading: Effective Date of 2006 Amendment
text: 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.