Title 26 — Internal Revenue CodeRelease 119-73

§6665 Applicable Rules

Title 26 › Subtitle 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 › § 6665

Last updated Apr 6, 2026|Official source

Summary

Tax penalties, additions to tax, and additional amounts are treated like taxes: they are assessed, collected, and paid the same way, after notice and demand, and any reference to "tax" in the tax code also covers them. For the deficiency procedures that let you contest a tax bill before paying, this rule does not apply to late-filing, estimated-tax, and similar additions under sections 6651, 6654, and 6655 — except for the part of a late-filing addition tied to an actual tax deficiency, or estimated-tax additions when no return was filed for the year.

Full Legal Text

Title 26, §6665

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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.

Legislative History

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6665

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73