§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A
(a)
Penalties to be additional to any other penalties
The penalties provided by section [1] 6694, 6695, and 6695A shall be in addition to any other penalties provided by law.
(d)
Periods of limitation
(1)
Assessment
The amount of any penalty under section
6694
(a), section [2] 6695, or 6695A shall be assessed within 3 years after the return or claim for refund with respect to which the penalty is assessed was filed, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. In 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.
[1] So in original. Probably should be “sections”.
[2] So in original. The word “section” probably should not appear.