### Question
What is the definition of excessive amount?


### Answer
The definition of **excessive amount** is as follows in *26 U.S.C. § 6675*:

> in the case of any person the amount by which—



(1) the amount claimed under section 6416(a)(4), 6420, 6421, or 6427, as the case may be, for any period, exceeds



(2) the amount allowable under such section for such period

#### Citation:
  - *26 U.S.C. § 6675*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

