View all text of Part I [§ 6671 - § 6720C]
§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
(a) Penalties to be additional to any other penalties
(b) Deficiency procedures not to apply
(c) Procedure for claiming refund
(d) Periods of limitation
(1) Assessment
(2) Claim for refund
(e) Definitions
For purposes of sections 6694, 6695, and 6695A—
(1) Return
(2) Claim for refund
(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.)