### Question
How does Procedure and Administration define claim for refund?


### Answer
Under *26 U.S.C. § 6696*, **claim for refund** is defined as:

> a claim for refund of, or credit against, any tax imposed by subtitle A

#### Citation:
  - *26 U.S.C. § 6696*
  - 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**

