§6696. Rules applicable with respect to sections 6694, 6695, 6695A, and 6695B — Inbound Citations
26 U.S.C. § 6696
Cited by 4 provisions in release 119-102.
Citations to §6696(d)(1)
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(10) Assessment of civil penalties under section 6694 or 6695, see section 6696(d)(1).
Citations to §6696(d)(2)
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(7) For a period of limitations for refund of an overpayment of penalties imposed under section 6694 or 6695, see section 6696(d)(2).
Citations to §6696(e)
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(d) For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).
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(4) Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e).