Treasury Regulations (26 C.F.R.)
26 CFR § 301.6658-1
Addition to tax in case of jeopardy.
Official textecfr.govlast amended
Upon a finding by the district director that any taxpayer violated, or attempted to violate, section 6851 (relating to termination of taxable year) there shall, in addition to all other penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax.
Source: view the official text
In this part (40 sections)
- 301.6521-2 · Law applicable in determination of error.
- 301.6532-1 · Periods of limitation on suits by taxpayers.
- 301.6532-2 · Periods of limitation on suits by the United States.
- 301.6532-3 · Periods of limitation on suits by persons other than…
- 301.6601-1 · Interest on underpayments.
- 301.6602-1 · Interest on erroneous refund recoverable by suit.
- 301.6611-1 · Interest on overpayments.
- 301.6621-1 · Interest rate.
- 301.6621-2T · Questions and answers relating to the increased rate of…
- 301.6621-3 · Higher interest rate payable on large corporate…
- 301.6622-1 · Interest compounded daily.
- 301.6651-1 · Failure to file tax return or to pay tax.
- 301.6652-1 · Failure to file certain information returns.
- 301.6652-2 · Failure by exempt organizations and certain nonexempt…
- 301.6652-3 · Failure to file information with respect to employee…
- 301.6653-1 · Failure to pay tax.
- 301.6654-1 · Failure by individual to pay estimated income tax.
- 301.6655-1 · Failure by corporation to pay estimated income tax.
- 301.6656-1 · Abatement of penalty.
- 301.6657-1 · Bad checks.
- 301.6658-1 · Addition to tax in case of jeopardy.
- 301.6659-1 · Applicable rules.
- 301.6671-1 · Rules for application of assessable penalties.
- 301.6672-1 · Failure to collect and pay over tax, or attempt to evade…
- 301.6673-1 · Damages assessable for instituting proceedings before the…
- 301.6674-1 · Fraudulent statement or failure to furnish statement to…
- 301.6678-1 · Failure to furnish statements to payees.
- 301.6679-1 · Failure to file returns, etc. with respect to foreign…
- 301.6682-1 · False information with respect to withholding allowances…
- 301.6684-1 · Assessable penalties with respect to liability for tax…
- 301.6685-1 · Assessable penalties with respect to private foundations'…
- 301.6686-1 · Failure of DISC to file returns.
- 301.6688-1 · Assessable penalties with respect to information required…
- 301.6689-1 · Failure to file notice of redetermination of foreign…
- 301.6690-1 · Penalty for fraudulent statement or failure to furnish…
- 301.6692-1 · Failure to file actuarial report.
- 301.6693-1 · Penalty for failure to provide reports and documents…
- 301.6707-1 · Failure to furnish information regarding reportable…
- 301.6707A-1 · Failure to include on any return or statement any…
- 301.6708-1 · Failure to maintain lists of advisees with respect to…