§6665 Applicable rules

Summary

Additions to tax, extra amounts, and penalties must be paid after the IRS sends a notice and demand. They are treated the same as taxes for assessment, collection, and payment. When the law talks about "tax," it also includes these additions and penalties. The rule above does not apply to the special deficiency procedures in subchapter B of chapter 63 for additions under sections 6651, 6654, or 6655. It does apply, though, to the part of a 6651 addition that comes from a tax deficiency described in section 6211, and it applies to a 6654 or 6655 addition only if no return was filed for that year.