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26 U.S.C. § 6695A

Substantial and gross valuation misstatements attributable to incorrect appraisals

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 6695A, Substantial and gross valuation misstatements attributable to incorrect appraisals, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464268
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Full text

If— The amount of the penalty imposed under subsection (a) on any person with respect to an appraisal shall be equal to the lesser of— the greater of— No penalty shall be imposed under subsection (a) if the person establishes to the satisfaction of the Secretary that the value established in the appraisal was more likely than not the proper value.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 109-280(H.R. 4)2006-08-17
    Pension Protection Act of 2006
    House: 279–131Senate: 93–5
  • Amended byPub. L. 110-172(H.R. 4839)2007-12-29
    Tax Technical Corrections Act of 2007
    House: no recorded tallySenate: no recorded tally