§ 6676. Erroneous claim for refund or credit
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/usc/title-26/section-6676A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Civil penalty If a claim for refund or credit with respect to income or employment tax is made 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 for a penalty in an amount equal to 20 percent of the excessive amount.
(b)Excessive amount For purposes of this section, the term “excessive amount” means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year.
(c)Noneconomic substance transactions treated as lacking reasonable cause For purposes of this section, any excessive amount which is attributable to any transaction described in section 6662(b)(6) shall not be treated as due to reasonable cause.
(d)Coordination with other penalties This section shall not apply to any portion of the excessive amount of a claim for refund or credit which is subject to a penalty imposed under part II of subchapter A of chapter 68.
(Added Pub. L. 110–28, title VIII, § 8247(a), May 25, 2007, 121 Stat. 204; amended Pub. L. 111–152, title I, § 1409(d), Mar. 30, 2010, 124 Stat. 1070; Pub. L. 114–113, div. Q, title II, § 209(b), (c), Dec. 18, 2015, 129 Stat. 3084, 3085; Pub. L. 115–141, div. U, title IV, § 401(a)(305), Mar. 23, 2018, 132 Stat. 1199; Pub. L. 119–21, title VII, § 70605(f), July 4, 2025, 139 Stat. 288.)
Connections21 cite this · traces to 5
Cited by 21 sections · top 16
public-private-law
U.S. Code
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- Public Law 93–406
- Public Law 98–67To promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes
- Public Law 115–141To amend the State Department Basic Authorities Act of 1956 to include severe forms of trafficking in persons within the definition of transnational organized crime for purposes of the rewards program of the Department of State, and for other purposes
- Public Law 98–369To provide for tax reform, and for deficit reduction
- Public Law 114–113Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes
- Public Law 110–28Making emergency supplemental appropriations and additional supplemental appropriations for agricultural and other emergency assistance for the fiscal year ending September 30, 2007, and for other purposes
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
- Public Law 111–148Entitled The Patient Protection and Affordable Care Act
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Traces to 5 documents
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31 references not yet in our index
- Pub. L. 110–28, title VIII, § 8247(a)
- 121 Stat. 204
- Pub. L. 111–152, title I, § 1409(d)
- 124 Stat. 1070
- 129 Stat. 3084
- 132 Stat. 1199
- 139 Stat. 288
- Section 1409(d) of Pub. L. 111–152
- Pub. L. 87–397, § 1(b)
- 75 Stat. 828
- Pub. L. 91–172, title I, § 101(j)(52)
- 83 Stat. 531
- Pub. L. 93–406, title II, § 1016(a)(20)
- 88 Stat. 931
- Pub. L. 97–248, title III, § 316(a)
- 96 Stat. 607
- Pub. L. 98–67, title I, § 105(a)
- 97 Stat. 380
- Pub. L. 98–369, div. A, title IV, § 422(c)
- 98 Stat. 798
- Pub. L. 99–514, title XV
- 100 Stat. 2736
- Pub. L. 100–647, title I, § 1015(g)
- 102 Stat. 3570
- Pub. L. 101–239, title VII, § 7711(b)(1)
- 103 Stat. 2393
- Pub. L. 111–152
- 129 Stat. 3085
- 132 Stat. 1162
- section 1409(e)(4) of Pub. L. 111–152
- Pub. L. 110–28, title VIII, § 8247(c)
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§ 6676
Erroneous claim for refund or credit
Stat.×11
U.S.C.×5
Pub. L.×4
Stat. Comp.×1
Pub. L.Pub. L. 110–28, title VIII, § 8247(a)
Stat.121 Stat. 204
Pub. L.Pub. L. 111–152, title I, § 1409(d)
Stat.124 Stat. 1070
Stat.129 Stat. 3084
Cites 36 · showing 10Cited by 21 across 4 sources