Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6665
Applicable rules
# (a) Additions treated as tax
Except as otherwise provided in this title— (1) the additions to the tax, additional amounts, and penalties provided by this chapter shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes; and (2) any reference in this title to "tax" imposed by this title shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter.
# (b) Procedure for assessing certain additions to tax
For purposes of subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, or 6655; except that it shall apply— (1) in the case of an addition described in section 6651, to that portion of such addition which is attributable to a deficiency in tax described in section 6211; or (2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year.
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Nearby sections (25 sections)
- 6652 · Failure to file certain information returns, registration…
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax
- 6655 · Failure by corporation to pay estimated income tax
- 6656 · Failure to make deposit of taxes
- 6657 · Bad checks
- 6658 · Coordination with title 11
- 6659 · [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII,…
- 6662 · Imposition of accuracy-related penalty on underpayments
- 6662A · Imposition of accuracy-related penalty on understatements with…
- 6663 · Imposition of fraud penalty
- 6664 · Definitions and special rules
- 6665 · Applicable rules
- 6671 · Rules for application of assessable penalties
- 6672 · Failure to collect and pay over tax, or attempt to evade or…
- 6673 · Sanctions and costs awarded by courts
- 6674 · Fraudulent statement or failure to furnish statement to employee
- 6675 · Excessive claims with respect to the use of certain fuels
- 6676 · Erroneous claim for refund or credit
- 6677 · Failure to file information with respect to certain foreign…
- 6678 · [§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct.…
- 6679 · Failure to file returns, etc., with respect to foreign…
- 6680 · [§6680. Repealed. Pub. L. 94–455, title XIX,…
- 6681 · [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i),…
- 6682 · False information with respect to withholding