
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6206]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6206. Special rules applicable to excessive claims under 
        sections 6420, 6421, and 6427
        
    Any portion of a payment made under section 6420, 6421, or 6427 
which constitutes an excessive amount (as defined in section 6675(b)), 
and any civil penalty provided by section 6675, may be assessed and 
collected as if it were a tax imposed by section 4081 (with respect to 
payments under sections 6420 and 6421), or 4041, 4081, or 4091 (with 
respect to payments under section 6427) and as if the person who made 
the claim were liable for such tax. The period for assessing any such 
portion, and for assessing any such penalty, shall be 3 years from the 
last day prescribed for the filing of the claim under section 6420, 
6421, or 6427, as the case may be.

(Added Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended June 
29, 1956, ch. 462, title II, Sec. 208(d)(1), 70 Stat. 396; Pub. L. 89-
44, title II, Sec. 202(c)(2)(A), June 21, 1965, 79 Stat. 139; Pub. L. 
91-258, title II, Sec. 207(d)(3), May 21, 1970, 84 Stat. 248; Pub. L. 
97-424, title V, Sec. 515(b)(3)(A), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 
100-203, title X, Sec. 10502(d)(5), Dec. 22, 1987, 101 Stat. 1330-444; 
Pub. L. 103-66, title XIII, Sec. 13242(d)(14), Aug. 10, 1993, 107 Stat. 
524.)


                            Prior Provisions

    A prior section 6206 was renumbered 6207 of this title.


                               Amendments

    1993--Pub. L. 103-66 substituted ``4041, 4081, or 4091'' for ``4041 
or 4091''.
    1987--Pub. L. 100-203 substituted ``or 4041 or 4091'' for ``or 
4041''.
    1983--Pub. L. 97-424 struck out reference to section 6424 in section 
catchline, and in text struck out ``4091 (with respect to payments under 
section 6424),'' after ``6421),'', and ``6424,'' wherever appearing.
    1970--Pub. L. 91-258 inserted reference to section 6427 in section 
catchline, inserted reference to section 6427 in first and second 
sentences, and substituted ``by section 4081 (with respect to payments 
under sections 6420 and 6421), 4091 (with respect to payments under 
section 6424), or 4041 (with respect to payments under section 6427)'' 
for ``by section 4081 (or, in the case of lubricating oil, by section 
4091)'', in first sentence, respectively.
    1965--Pub. L. 89-44 struck out ``6420 and 6421'' wherever appearing 
in section catchline and text and substituted therefor ``6420, 6421, and 
6424'' and inserted ``(or, in the case of lubricating oil, by section 
4091)'' after ``4081'' in text.
    1956--Act June 29, 1956, inserted reference to excessive claims 
under section 6421 in section catchline and text.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section 
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of this 
title.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 
1988, see section 10502(e) of Pub. L. 100-203, set out as a note under 
section 40 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 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 6504, 6675 of this title.
