### Question
How does the law define excessive amount?


### Answer
Under *26 U.S.C. § 6675*, **excessive amount** is defined as:

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


(1) the amount claimed under section 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**

