26 USC 6676 - Erroneous claim for refund or credit

U.S Code last checked for updates: May 12, 2024

§ 6676.

Erroneous claim for refund or credit

(a)

Civil penalty

(b)

Excessive amount

(c)

Noneconomic substance transactions treated as lacking reasonable cause

(d)

Coordination with other penalties

(Added Pub. L. 110–28, title VIII, § 8247(a), May 25, 2007, 121 Stat. 204; amended Pub. L. 111–152, title I, § 1409(d), Mar. 30, 2010, 124 Stat. 1070; Pub. L. 114–113, div. Q, title II, § 209(b), (c), Dec. 18, 2015, 129 Stat. 3084, 3085; Pub. L. 115–141, div. U, title IV, § 401(a)(305), Mar. 23, 2018, 132 Stat. 1199.)

cite as: 26 USC 6676