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


### Answer
The definition of **excessive amount** is as follows in *26 U.S.C. § 6676*:

> in the case of any person the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of such claim allowable under this title for such taxable year

#### Citation:
  - *26 U.S.C. § 6676*
  - 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**

