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

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6676

## Section

- **Citation:** 26 U.S.C. § 6676
- **Heading:** Erroneous claim for refund or credit
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B—Assessable Penalties > PART I—GENERAL PROVISIONS

## Text

If a claim for refund or credit with respect to income or employment tax is made for an excessive amount, unless it is shown that the claim for such excessive amount is due to reasonable cause, the person making such claim shall be liable for a penalty in an amount equal to 20 percent of the excessive amount.

(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 ; Pub. L. 119–21, title VII, § 70605(f) , July 4, 2025 , 139 Stat. 288 .)

## Nearby sections

- [26 U.S.C. § 6671 Rules for application of assessable penalties](https://www.frixlaw.com/law-library/statutes/usc_t26_s6671.md)
- [26 U.S.C. § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s6672.md)
- [26 U.S.C. § 6673 Sanctions and costs awarded by courts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6673.md)
- [26 U.S.C. § 6674 Fraudulent statement or failure to furnish statement to employee](https://www.frixlaw.com/law-library/statutes/usc_t26_s6674.md)
- [26 U.S.C. § 6675 Excessive claims with respect to the use of certain fuels](https://www.frixlaw.com/law-library/statutes/usc_t26_s6675.md)
- [26 U.S.C. § 6676 Erroneous claim for refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6676.md)
- [26 U.S.C. § 6677 Failure to file information with respect to certain foreign trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6677.md)
- [26 U.S.C. § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6678.md)
- [26 U.S.C. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships](https://www.frixlaw.com/law-library/statutes/usc_t26_s6679.md)
- [26 U.S.C. § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6680.md)
- [26 U.S.C. § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6681.md)
- [26 U.S.C. § 6682 False information with respect to withholding](https://www.frixlaw.com/law-library/statutes/usc_t26_s6682.md)
- [26 U.S.C. § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6683.md)
- [26 U.S.C. § 6684 Assessable penalties with respect to liability for tax under chapter 42](https://www.frixlaw.com/law-library/statutes/usc_t26_s6684.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6676. Check the current official text before relying on it. Not legal advice.