Internal Revenue Code · 26 U.S.C.
§ 6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6696
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 4, 1976 by Pub. L. 94–455
- Last amended
- July 4, 2025 by Pub. L. 119–21
- Amendments
- 5 dated changes in the source credit
- Length
- 5 subsections · 430 words · about 2 min to read
- Defines
- 2 terms
- Cross-references
- cites 6; cited by 4 Code sections and 1 other regulation
- Regulations
- 16 issued under this section
The penalties provided by sections 6694, 6695, 6695A, and 6695B shall be in addition to any other penalties provided by law.
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.
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.
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.
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.
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).
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.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6696
- § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 25.6696-1 Claims for credit or refund by tax return preparers.
- § 26.6696-1 Claims for credit or refund by tax return preparers.
- § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
- § 31.6696-1 Claims for credit or refund by tax return preparers.
- § 40.6696-1 Claims for credit or refund by tax return preparers.
- § 41.6696-1 Claims for credit or refund by tax return preparers.
- § 44.6696-1 Claims for credit or refund by tax return preparers.
- § 53.6696-1 Claims for credit or refund by tax return preparers.
- § 54.6696-1 Claims for credit or refund by tax return preparers.
- § 55.6696-1 Claims for credit or refund by tax return preparers.
- § 56.6696-1 Claims for credit or refund by tax return preparers.
- § 58.6696-1 Claims for credit or refund by tax return preparers.
- § 156.6696-1 Claims for credit or refund by tax return preparers.
- § 157.6696-1 Claims for credit or refund by tax return preparers.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 6 other sections
- § 6694 Understatement of taxpayer’s liability by tax return preparer
- § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6695B Penalty for substantial misstatements on certification provided by supplier
- § 6227 Administrative adjustment request by partnership
- § 6226(b)(4)(A) Alternative to payment of imputed underpayment by partnership
Cited by 4 Code sections
- § 6107(d) Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6109(a)(4) Identifying numbers
- § 6504(10) Cross references
- § 6511(i)(7) Limitations on credit or refund
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the 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
Nearby sections
- § 6694 Understatement of taxpayer’s liability by tax return preparer
- § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons
- § 6695B Penalty for substantial misstatements on certification provided by supplier
- § 6695A Substantial and gross valuation misstatements attributable to incorrect appraisals
- § 6696 Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B
- § 6697 Repealed
- § 6698 Failure to file partnership return
- § 6698A Repealed
- § 6699 Failure to file S corporation return
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Codification
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.
Amendments
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.
Statutory Notes and Related Subsidiaries
Effective Date of 2025 Amendment
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.
Effective Date of 2018 Amendment
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.
Effective Date of 2007 Amendment
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.
Effective Date of 2006 Amendment
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.