§ 6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1976

   Pub. L. 94–455 title XII § 1203(f) · 90 Stat. 1520

   Enacted · 26 U.S.C. § 6696

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

   Source evidence

   Code source credit
   Added Pub. L. 94–455, title XII, § 1203(f), Oct. 4, 1976, 90 Stat. 1693

   Enacted provision · exact public law section
   (f) Other Assess able Penalties With Respect to the Preparation or Income Tax Returns for Other Persons.— Subchapter B of chapter 68 (relating to assessable penalties) is amended by adding at the end thereof the following new sections: “SEC. 6695. OTHER ASSESSABLE PENALTIES WITH RESPECT TO THE PREPARATION OF INCOME TAX RETURNS FOR OTHER PERSONS. “(a) Failure To Furnish Copy to Taxpayer.— Any person who is an income tax return preparer with respect to any return or claim Ante, p, 1690. for refund who fails to comply with section 6107(a) with respect to such return or claim shall pay a penalty of $25 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. “(b) Failure To Sign Return.— Any person who is an income tax return preparer with respect to any return or claim for refund, who is required by regulations prescribed by the Secretary to sign such return or claim, and who fails to comply with such regulations with respect to such return or claim shall pay a penalty of $25 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. “(c) Failure To Furnish Identifying Number.— Any person who is an income tax return preparer with respect to any return or claim for refund and who fails to comply with section 6109(a)(4) with respect to such return or claim shall pay a penalty of $25 for such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. “(d) Failure To Retain Copy or List.— Any person who is an income tax return preparer with respect to any return or claim for refund who fails to comply with section 6107 (b) with respect to such return or claim shall pay a penalty of $50 for each such failure, unless it is shown that such failure is due to reasonable cause and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $25,000. “(e) Failure To File Correct Information Return.— Any person required to make a return under section 6060 who fails to comply with the requirements of such section shall pay a penalty of— “(1) $100 for each failure to file a return as required under such section, and “(2) $5 for each failure to set forth an item in the return as required under such section, unless it is shown that such failure is due to reasonable cause, and not due to willful neglect. The maximum penalty imposed under this subsection on any person with respect to any return period shall not exceed $20,000. “(f) Negotiation of Check.— Any person who is an income tax return preparer who endorses or otherwise negotiates (directly or through an agent) any check made in respect of the taxes imposed by subtitle A which is issued to a taxpayer (other than the income tax 26 USC 1. return preparer) shall pay a penalty of $500 with respect to each such check. “SEC. 6696. RULES APPLICABLE WITH RESPECT TO SECTIONS 6694 AND 6695. “(a) Penalties To Be Additional to Ant Other Penalties.— The penalties provided by section 6694 and 6695 shall be in addition to any Ante, p. 1689. Post, p. 1878. Ante, p. 1692. other penalties provided by law. “(b) Deficiency Procedures Not To Apply.— Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, 26 USC 6211. 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 fob Claiming Refund.— Any claim for credit, or Regulations. 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”

2. 2006

   Pub. L. 109–280 title XII § 1219(b)(2) · 120 Stat. 780

   1. Substituted · 26 U.S.C. § 6696

      Pub. L. 109–280 substituted “6694, 6695, and 6695A” for “6694 and 6695” wherever appearing in text. See Codification note above

   2. Substituted · 26 U.S.C. § 6696

      Pub. L. 109–280 substituted “6694, 6695, or 6695A” for “6694 or 6695” wherever appearing in text. See Codification note above

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (2) Rules applicable to penalty.— Section 6696 (relating to rules applicable with respect to sections 6694 and 6695) is amended— (A) by striking “6694 and 6695” each place it appears in the text and heading thereof and inserting “6694, 6695, and 6695A”, and (B) by striking “6694 or 6695” each place it appears in the text and inserting “6694, 6695, or 6695A”.

3. 2007

   Small Business and Work Opportunity Tax Act of 2007

   Pub. L. 110–28 title VIII § 8246(a)(2)(H) · 121 Stat. 112

   Substituted · 26 U.S.C. § 6696(e)

   Pub. L. 110–28 substituted “this title” for “subtitle A” in pars. (1) and (2)

   Source evidence

   Code amendment note
   Subsec. (e). Pub. L. 110–28 substituted “this title” for “subtitle A” in pars. (1) and (2).

   Enacted provision · exact public law section
   (H) Section 6696(e) is amended by striking “subtitle A” each place it appears and inserting “this title”.

4. 2007

   Tax Technical Corrections Act of 2007

   Pub. L. 110–172 § 3(e)(2) · 121 Stat. 2473

   Substituted · 26 U.S.C. § 6696(d)(1)

   Pub. L. 110–172 substituted “, section 6695, or 6695A” for “or under section 6695”

   Source evidence

   Code amendment note
   Subsec. (d)(1). Pub. L. 110–172 substituted “, section 6695, or 6695A” for “or under section 6695”.

   Enacted provision · exact public law section
   (2) Paragraph (1) of section 6696(d) is amended by striking “or under section 6695” and inserting “, section 6695, or 6695A”.

5. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 § 401(a)(311) · 132 Stat. 348

   Substituted · 26 U.S.C. § 6696(a)

   Pub. L. 115–141, § 401(a)(311), substituted “sections 6694,” for “section 6694,”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 115–141, § 401(a)(311), substituted “sections 6694,” for “section 6694,”.

   Enacted provision · exact public law section
   Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

6. 2018

   Energy and Water Development and Related Agencies Appropriations Act, 2018

   Pub. L. 115–141 § 401(a)(312) · 132 Stat. 348

   Substituted · 26 U.S.C. § 6696(d)(1)

   Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”

   Source evidence

   Code amendment note
   Subsec. (d)(1). Pub. L. 115–141, § 401(a)(312), substituted “6695,” for “section 6695,”.

   Enacted provision · exact public law section
   Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.

7. 2018

   Department of Justice Appropriations Act, 2018

   Pub. L. 115–141 § 206(n)(3) · 132 Stat. 348

   Inserted · 26 U.S.C. § 6696(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   Sec. 206. None of the funds made available under this title may be used by the Federal Bureau of Prisons or the United States Marshals Service for the purpose of transporting an individual who is a prisoner pursuant to conviction for crime under State or Federal law and is classified as a maximum or high security prisoner, other than to a prison or other facility certified by the Federal Bureau of Prisons as appropriately secure for housing such a prisoner.

8. 2025

   Pub. L. 119–21 § 70512(k)(2)(A)(i) · 139 Stat. 269

   Substituted · 26 U.S.C. § 6696

   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

   Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   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.

   Effective date note
   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.

9. 2025

   Pub. L. 119–21 § 70512(k)(2)(A)(iii) · 139 Stat. 269

   Substituted · 26 U.S.C. § 6696(c)

   Pub. L. 119–21, § 70512(k)(2)(A)(iii), substituted “6695A, or 6695B” for “or 6695A”

   Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 119–21, § 70512(k)(2)(A)(iii), substituted “6695A, or 6695B” for “or 6695A”.

   Effective date note
   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.

10. 2025

    Pub. L. 119–21 § 70512(k)(2)(A)(iv)(I) · 139 Stat. 269

    Inserted · 26 U.S.C. § 6696(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”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    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”.

    Effective date note
    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.

11. 2025

    Pub. L. 119–21 § 70512(k)(2)(A)(iv)(II) · 139 Stat. 269

    Inserted · 26 U.S.C. § 6696(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”

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    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”.

    Effective date note
    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.

8 of 12 references resolved to an enrolled provision · 4 unresolved