The law › Title 26, Internal Revenue Code › Chapter 68

26 U.S.C. 6676: Erroneous claim for refund or credit

Created in 2007 by the U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007 (Public Law 110-28). Changed by 3 later laws. 1 new law this Congress changed it.

4 parts of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury (4).

How it got hereLaws that created or changed it, newest first

2018Consolidated Appropriations Act, 2018

2015Consolidated Appropriations Act, 2016

2010Health Care and Education Reconciliation Act of 2010

2007U.S. Troop Readiness, Veterans' Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007created it

26 U.S.C. 6676Erroneous claim for refund or credit

(a)Civil penaltychanged

(b)Excessive amount

(c)Noneconomic substance transactions treated as lacking reasonable cause

(d)Coordination with other penalties

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a)

How it got here

2018

Pub. L. 115–141 substituted "reasonable cause" for "reasonable basis" in heading. (Consolidated Appropriations Act, 2018) Law text · (c)

2015

Pub. L. 114–113, §209(c)(1), substituted "is due to reasonable cause" for "has a reasonable basis". (Consolidated Appropriations Act, 2016) Law text · (a)
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". (Consolidated Appropriations Act, 2016) Law text · (a)
Pub. L. 114–113, §209(c)(2), substituted "due to reasonable cause" for "having a reasonable basis". (Consolidated Appropriations Act, 2016) Law text · (c)

2010

Pub. L. 111–152 added subsec. (c) and redesignated former subsec. (c) as (d). See Codification note above. (Health Care and Education Reconciliation Act of 2010) Law text · (c), (d)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.