PUBLIC LAW 104-168-^JULY 30, 1996 110 STAT. 1475 (1) all categories of instances involving the misconduct of employees of the Internal Revenue Service during the preceding calendar year, and (2) the disposition during the preceding calendar year of any such instances (without regard to the year of the misconduct). TITLE XIII—REVENUE OFFSETS Subtitle A—Application of Failure-to-Pay Penalty to Substitute Returns SEC. 1301. APPLICATION OF FAILUKE-TO-PAY PENALTY TO SUB- STITUTE RETURNS. (a) GENERAL RULE.— Section 6651 (relating to failure to file tax return or to pay tax) is amended by adding at the end the following new subsection: "(g) TREATMENT OF RETURNS PREPARED BY SECRETARY UNDER SECTION 6020(b).— In the case of any return made by the Secretary under section 6020(b)— "(1) such return shall be disre^eirded for purposes of determining the amount of the addition under paragraph (1) of subsection (a), but "(2) such return shall be treated as the return filed by the taxpayer for purposes of determining the amount of the addition under paragraphs (2) and (3) of subsection (a).". (b) EFFECTIVE DATE.—The amendment made by subsection (a) 26 USC 6651 shall apply in the case of tiny return the due date for which ^°^- (determined without regard to extensions) is after the date of the enactment of this Act. Subtitle B—Exicse Taxes on Amounts of Private Excess Benefits SEC. 1311. EXCISE TAXES FOR FAILURE BY CERTAIN CHARITABLE ORGANIZATIONS TO MEET CERTAIN QUALIFICATION REQUIREMENTS. (a) IN GENERAL. —Chapter 42 (relating to private foundations and certain other tax-exempt organizations) is amended by redesignating subchapter D as subchapter E and by inserting after subchapter (J the following new subchapter: 'Subchapter D—Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements "Sec. 4958. Taxes on excess benefit transactions. 'SEC. 4958. TAXES ON EXCESS BENEFIT TRANSACTIONS. "(a) INITIAL TAXES. — "(1) ON THE DISQUALIFIED PERSON. — There is hereby imposed on each excess benefit transaction a tax equaJ to 25 percent of the excess benefit. The tax imposed by this paragraph shall be paid by any disquahfied person referred to in subsection (f)(1) with respect to such transaction.
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