26 U.S. Code § 6676 - Erroneous claim for refund or credit
For purposes of this section, the term “excessive amount” means in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year.
Section 1409(d) of Pub. L. 111–152, which directed the amendment of section 6676 without specifying the act to be amended, was executed to this section, which is section 6676 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2010 Amendment note below.
A prior section 6676, added Pub. L. 87–397, § 1(b), Oct. 5, 1961, 75 Stat. 828; amended Pub. L. 91–172, title I, § 101(j)(52), Dec. 30, 1969, 83 Stat. 531; Pub. L. 93–406, title II, § 1016(a)(20), Sept. 2, 1974, 88 Stat. 931; Pub. L. 97–248, title III, § 316(a), Sept. 3, 1982, 96 Stat. 607; Pub. L. 98–67, title I, § 105(a), Aug. 5, 1983, 97 Stat. 380; Pub. L. 98–369, div. A, title IV, § 422(c), July 18, 1984, 98 Stat. 798; Pub. L. 99–514, title XV, §§ 1501(b), 1523(b)(3), 1524(b), Oct. 22, 1986, 100 Stat. 2736, 2748, 2749; Pub. L. 100–647, title I, § 1015(g), Nov. 10, 1988, 102 Stat. 3570, related to failure to supply identifying numbers, prior to repeal by Pub. L. 101–239, title VII, § 7711(b)(1), (c), Dec. 19, 1989, 103 Stat. 2393, applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989.
2015—Subsec. (a). Pub. L. 114–113, § 209(c)(1), substituted “is due to reasonable cause” for “has a reasonable basis”.
Pub. L. 114–113, § 209(b), struck out “(other than a claim for a refund or credit relating to the earned income credit under section 32)” after “income tax”.
Subsec. (c). Pub. L. 114–113, § 209(c)(2), substituted “due to reasonable cause” for “having a reasonable basis”.
2010—Subsecs. (c), (d). Pub. L. 111–152 added subsec. (c) and redesignated former subsec. (c) as (d). See Codification note above.
Amendment by Pub. L. 111–152 applicable to refunds and credits attributable to transactions entered into after Mar. 30, 2010, see section 1409(e)(4) of Pub. L. 111–152, set out as a note under section 6662 of this title.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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We truncate results at 20000 items. After that, you're on your own.
- Erroneous claim for refund or credit : 2017-07-07
- Accuracy-related penalty : 2017-07-07
- Applicable Rules : 2017-07-07
- Definition of Underpayment : 2017-07-07
- Determination : 2017-07-07
- Deduction for Deficiency Dividends : 2017-07-07
- Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax Interest v. No Interest Imposed : 2017-07-07
- Periods of Limitation on Suits Barred v. Not Barred : 2017-07-07
- Suspension of Statute of Li : 2017-07-07
- Claim Required for Dividend Deduction : 2017-07-07
- Interest and Addition to Tax : 2017-07-07
- Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies : 2017-07-07
- Erroneous claim for refund or credit : 2016-09-30
- Definition of Underpayment : 2016-09-30
- Fraud Penalty : 2016-09-30
- Erroneous claim for refund or credit : 2016-02-12
- Erroneous claim for refund or credit : 2015-09-18
- Erroneous claim for refund or credit : 2015-05-15
- Erroneous claim for refund or credit : 2010-05-07
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