26 U.S.C. § 6206
§ 6206. Special rules applicable to excessive claims under certain sections
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Changed by the 2025 tax lawAdded in 1956 by the Internal Revenue Code of 1954 (original text). Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).
Every change, newest first (10)
- July 4, 2025One Big Beautiful Bill Act (2025)
- August 10, 2005Public Law 109-59
- October 22, 2004American Jobs Creation Act of 2004
- August 10, 1993Omnibus Budget Reconciliation Act of 1993
- December 22, 1987Omnibus Budget Reconciliation Act of 1987
- January 6, 1983Public Law 97-424
- May 21, 1970Public Law 91-258
- June 21, 1965Public Law 89-44
- June 29, 1956Internal Revenue Code of 1954 (original text)
- April 2, 1956Internal Revenue Code of 1954 (original text) · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, 6427, or 6435 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 refunds under section 6416(a)(4) and payments under sections 6420, 6421, and 6435), or 4041 or 4081 (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 6416(a)(4), 6420, 6421, 6427, or 6435, as the case may be.