§ 6206 Special rules applicable to excessive claims under certain sections
Any portion of a refund made under section and any portion of a payment made under section , , , or which constitutes an excessive amount (as defined in section ), and any civil penalty provided by section , may be assessed and collected as if it were a tax imposed by section (with respect to refunds under section and payments under sections , , and ), or 4041 or 4081 (with respect to payments under section ) 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 prescribed for the filing of the claim under section , , , , or , 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, 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; Pub. L. 119–21, title VII, § 70525(b)(1), July 4, 2025, 139 Stat. 282.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6206