
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6665]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
        Subchapter A--Additions to the Tax and Additional Amounts
 
                       PART III--APPLICABLE RULES
 
Sec. 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.

(Added Pub. L. 101-239, title VII, Sec. 7721(a), Dec. 19, 1989, 103 
Stat. 2399.)


                             Effective Date

    Section applicable to returns the due date for which (determined 
without regard to extensions) is after Dec. 31, 1989, see section 
7721(d) of Pub. L. 101-239, set out as an Effective Date of 1989 
Amendment note under section 461 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5134, 5684, 5761 of this 
title.
