CCA 201018006
Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax)
ID: CCA_2010041211330564 Number: 201018006
Release Date: 5/7/2010
Office: ---
UILC: 6665.02-00, 6651.00-00
From: ---
Sent: Monday, April 12, 2010 11:33:08 AM
To: ---
Cc: ---
Subject: FW: Urgent: 6651(a)(2) question
The 6651(a)(2) penalty when based on failure to pay an amount reported on a return filed by a taxpayer is immediately assessable and not subject to deficiency procedures, so there is no need to include the penalty in the statutory notice. See section 6665(b).
Source: view the official PDF
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