26 U.S.C. § 6206 — Special rules applicable to excessive

Page 3518 TITLE 26—INTERNAL REVENUE CODE § 6206 (3) Guam or American Samoa as employer For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Gov- ernment of American Samoa, a political sub- division of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a re- turn pursuant to section 3125 shall be deemed a separate employer. (4) District of Columbia as employer For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any in- strumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a re- turn pursuant to section 3125 shall be deemed a separate employer. (5) States and political subdivisions as em- ployer For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instru- mentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or in- strumentality, and each agent designated by either, who makes a return pursuant to sec- tion 3125 shall be deemed a separate employer. (b) Underpayments If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be as- sessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe. (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86–778, title I, § 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89–97, title III, § 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94–455, title XIX, § 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–272, title XIII, § 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.) Editorial Notes AMENDMENTS 1986—Subsec. (a)(5). Pub. L. 99–272 added par. (5). 1976—Subsec. (a)(1). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (a)(4). Pub. L. 94–455, § 1906(a)(13), substituted ‘‘Mayor of the District of Columbia and each agent des- ignated by him’’ for ‘‘Commissioners of the District of Columbia and each agent designated by them’’ after ‘‘owned thereby, the’’. Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1965—Subsec. (a)(4). Pub. L. 89–97 added par. (4). 1960—Subsec. (a)(3). Pub. L. 86–778 added par. (3). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99–272, set out as a note under section 3121 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–97 applicable with respect to services performed after quarter ending Sept. 30, 1965, and after quarter in which Secretary of the Treas- ury receives a certification from Commissioners of Dis- trict of Columbia expressing their desire to have insur- ance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provi- sions of such amendments, see section 317(g) of Pub. L. 89–97, set out as a note under section 410 of Title 42. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86–778 applicable only with re- spect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any in- strumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Gov- ernor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and em- ployees of such Government and such political subdivi- sions and instrumentalities, and (2) service in the em- ploy of the Government of American Samoa or any po- litical subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, ex- tended to the officers and employees of such Govern- ment and such political subdivisions and instrumental- ities, see section 103(v)(1) of Pub. L. 86–778, set out as a note under section 402 of Title 42. § 6206. Special rules applicable to excessive claims under certain sections Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, or 6427 which con- stitutes an excessive amount (as defined in sec- tion 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with re- spect to refunds under section 6416(a)(4) and pay- ments under sections 6420 and 6421), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day pre- scribed for the filing of the claim under section 6416(a)(4), 6420, 6421, or 6427, as the case may be. (Added Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended June 29, 1956, ch. 462, title II, § 208(d)(1), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(2)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(3), May 21, 1970, 84 Stat. 248; Pub. L. 97–424, title V, § 515(b)(3)(A), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 100–203, title X, § 10502(d)(5), Dec. 22, Page 3519 TITLE 26—INTERNAL REVENUE CODE § 6207 1987, 101 Stat. 1330–444; Pub. L. 103–66, title XIII, § 13242(d)(14), Aug. 10, 1993, 107 Stat. 524; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613; Pub. L. 109–59, title XI, § 11163(d)(1), Aug. 10, 2005, 119 Stat. 1974.) Editorial Notes PRIOR PROVISIONS A prior section 6206 was renumbered 6207 of this title. AMENDMENTS 2005—Pub. L. 109–59 substituted ‘‘certain sections’’ for ‘‘sections 6420, 6421, and 6427’’ in section catchline, in first sentence substituted ‘‘Any portion of a refund made under section 6416(a)(4) and any portion’’ for ‘‘Any portion’’ and ‘‘refunds under section 6416(a)(4) and payments under sections 6420’’ for ‘‘payments under sections 6420’’, and in second sentence substituted ‘‘sec- tion 6416(a)(4), 6420’’ for ‘‘section 6420’’. 2004—Pub. L. 108–357 substituted ‘‘or 4081’’ for ‘‘, 4081, or 4091’’. 1993—Pub. L. 103–66 substituted ‘‘4041, 4081, or 4091’’ for ‘‘4041 or 4091’’. 1987—Pub. L. 100–203 substituted ‘‘or 4041 or 4091’’ for ‘‘or 4041’’. 1983—Pub. L. 97–424 struck out reference to section 6424 in section catchline, and in text struck out ‘‘4091 (with respect to payments under section 6424),’’ after ‘‘6421),’’, and ‘‘6424,’’ wherever appearing. 1970—Pub. L. 91–258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted ‘‘by sec- tion 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)’’ for ‘‘by section 4081 (or, in the case of lubricating oil, by section 4091)’’, in first sentence, respectively. 1965—Pub. L. 89–44 struck out ‘‘6420 and 6421’’ wher- ever appearing in section catchline and text and sub- stituted therefor ‘‘6420, 6421, and 6424’’ and inserted ‘‘(or, in the case of lubricating oil, by section 4091)’’ after ‘‘4081’’ in text. 1956—Act June 29, 1956, inserted reference to exces- sive claims under section 6421 in section catchline and text. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109–59 applicable to sales after Dec. 31, 2005, see section 11163(e) of Pub. L. 109–59, set out as a note under section 4101 of this title. EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108–357 applicable to aviation- grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100–203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100–203, set out as a note under section 40 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97–424, set out as a note under section 34 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91–258 effective July 1, 1970, see section 211(a) of Pub. L. 91–258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89–44 effective Jan. 1, 1966, see section 701(a)(1), (2) of Pub. L. 89–44, set out as a note under section 4161 of this title. EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title. § 6207. Cross references (1) For prohibition of suits to restrain assessment of any tax, see section 7421. (2) For prohibition of assessment of taxes against insolvent banks, see section 7507. (3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see sec- tion 6342. (4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703. (5) For assessment in case of distilled spirits re- moved from place where distilled and not deposited in bonded warehouse, see section 5006(c). (6) For period of limitation upon assessment, see chapter 66. (Aug. 16, 1954, ch. 736, 68A Stat. 769, § 6206; re- numbered § 6207, Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended Pub. L. 85–859, title II, § 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.) Editorial Notes AMENDMENTS 1976—Par. (7). Pub. L. 94–455 struck out par. (7) relat- ing to cross reference for assessment under the provi- sions of the Tariff Act of 1930. 1958—Par. (4). Pub. L. 85–859, § 204(2), substituted ‘‘with respect to taxes required to be paid by chapter 52, see section 5703’’ for ‘‘in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)’’. Pars. (6) to (9). Pub. L. 85–859, § 204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6) and (7) which contained cross ref- erences relating to assessments in case of certain spir- its subject to excessive leakage and to assessment of deficiencies in production of distilled spirits. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Ef- fective Date note under section 5001 of this title. Subchapter B—Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Ex- cise Taxes Sec. 6211. Definition of a deficiency. 6212. Notice of deficiency. 6213. Restrictions applicable to deficiencies; peti- tion to Tax Court. 6214. Determinations by Tax Court. 6215. Assessment of deficiency found by Tax Court. 6216. Cross references. Editorial Notes AMENDMENTS 1969—Pub. L. 91–172, title I, § 101(j)(62), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in subchapter heading.