
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6696]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6696. Rules applicable with respect to sections 6694 and 
        6695
        

(a) Penalties to be additional to any other penalties

    The penalties provided by section 6694 and 6695 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 and 6695.

(c) Procedure for claiming refund

    Any claim for credit or refund of any penalty paid under section 
6694 or 6695 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) or under section 
    6695 shall be assessed within 3 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 or 6695 
    shall be filed within 3 years from the time the penalty was paid.

(e) Definitions

    For purposes of sections 6694 and 6695--

                             (1) Return

        The term ``return'' means any return of any tax imposed by 
    subtitle A.

                        (2) Claim for refund

        The term ``claim for refund'' means a claim for refund of, or 
    credit against, any tax imposed by subtitle A.

(Added Pub. L. 94-455, title XII, Sec. 1203(f), Oct. 4, 1976, 90 Stat. 
1693.)

                  Section Referred to in Other Sections

    This section is referred to in sections 6107, 6109, 6504, 6511 of 
this title.
