Page:United States Statutes at Large Volume 90 Part 2.djvu/225

 PUBLIC LAW 94-455—OCT. 4, 1976

9 0 STAT. 1693

"SEC. 6696. RULES APPLICABLE WITH RESPECT TO SECTIONS 6694 AND 26 USC 6696. 6695. " (a) P E N A L T I E S TO B E ADDITIONAL TO A N Y OTHER P E N A L T I E S. — The

penalties provided by section 6694 and 6695 shall be in addition to any ^"^^' P- 1689. other penalties provided by law. J^^' P' ^"'°" "(b)

D E F I C I E N C Y PROCEDURES N O T TO A P P L Y. — Subchapter B of

^"^^' P- l^^^.

chapter 63 (relating to deficiency procedures for income, estate, gift, 26 USC 6211. and certain excise taxes) shall not apply with respect to the assessment or collection of the penalties provided by sections 6694 and 6695. "(c)

PROCEDURE FOR CLAIMING R E F U N D. — Any claim for credit or Regulations,

refund of any penalty paid under section 6694 o r 6695 shall be filed in accordance with regulations prescribed by the Secretary. " (d) PERIODS OF L I M I T A T I O N. —

" (1) ASSESSMENT.—The amount of any penalty under section 6694(a) or under section 6695 shall be assessed within 3 years after the r e t u r n o r claim for refund with respect to which the penalty is assessed w a s filed, and n o proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. I n the case of any penalty under section 6694 (b), the penalty may be assessed, or a proceeding in court for the collection of the penalty may be begun without assessment, at any time. " (2) CLAIM FOR REFUND,—Except as provided in section 6694 (d), any claim for refund of an overpayment of any penalty assessed under section 6694 or 6695 shall be filed within 3 years from the time the penalty was paid. " (e) DEFINITIONS. — For purposes of sections 6694 and 6695— " (1) R E T U R N. — The term ' r e t u r n ' means any r e t u r n of any tax imposed by subtitle A. " (2) CLAIM FOR REFUND.—The term 'claim for refund' means a claim for refund of, o r credit against, any tax imposed by subtitle A. "

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(g) AUTHORITY TO S E E K I N J U N C T I O N A G A I N S T INCOME T A X R E T U R N

PREPARERS.—Subchapter A of chapter 76 (relating to civil actions by ^ ^,, the United States) is amended by redesignating section 7407 as section 7408 and by inserting after section 7406 the following new section: "SEC. 7407. ACTION TO ENJOIN INCOME TAX RETURN PREPARERS. 26 USC 7407. " (a) AUTHORITY TO S E E K I N J U N C T I O N. — E x c e p t as provided in sub-

section (c), a civil action in the name of the United States to enjoin any person who is an income tax r e t u r n p r e p a r e r from further engagi n g in any conduct described in subsection (b) or from further acting as a n income tax r e t u r n p r e p a r e r may be commenced a t the request of the Secretary. Any action under this section shall be b r o u g h t i n the District Court of the United States for the district in which the income tax p r e p a r e r resides or has his principal place of business or in which the tax p a y e r with respect to whose income tax return the action is brought resides. The court may exercise i t s jurisdiction over such action (as provided in section 7 4 0 2 (a)) separate and a part from any other action brought by the United States against such income tax p r e p a r e r or any taxpayer. " (b) ADJUDICATION AND DECREES.—In any action under subsection (a), if the court finds— " (1) that a n income tax r e t u r n p r e p a r e r has— " (A) engaged in any conduct subject to penalty under section 6694 or 6695, o r subject to any criminal penalty provided by this title,

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