U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter Subchapter A— Additions to the Tax and Additional Amounts › Part PART III— APPLICABLE RULES

26 U.S.C. § 6665

Applicable rules

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(a) Additions treated as taxExcept 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 taxFor 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, § 7721(a), Dec. 19, 1989, 103 Stat. 2399.)Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions
Cited in 20 cases (2 in the last 5 years), 1990–2023 · leading case: Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011).
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Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). · cites it 4× “, 26 U.S.C. §§ 6665 (a), 6671(a). [12] The majority opinion's fixation on the "penalty" label causes it to neglect the basic text and structure of the Tax Code.”
Kevin J. Morse v. Comm'r of Internal Revenue Serv., 419 F.3d 829 (8th Cir. 2005). “Civil fraud penalties are imposed administratively, see 26 U.S.C. § 6665 , and the Supreme Court has stated this is “prima facie evidence that Congress intended to provide for a civil sanction,” Hudson, 522 U.”
In re Wyly, 552 B.R. 338 (Bankr. N.D. Tex. 2016). “§ 6663 is a part of the chapter to which § 6665 refers, and could thus be encompassed by the language of § 6501 referring to "taxes.”
Daniel L. Carroll & Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants v. United States of Am., Defendant-Appellant-Cross-Appellee, 339 F.3d 61 (2d Cir. 2003). · cites it 2× “See 26 U.S.C. § 6665 (a)(2) (“[A]ny 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.”
Donald G. Smith v. Comm'r of Internal Revenue, 926 F.2d 1470 (6th Cir. 1991). “It is now found in substantially similar form at 26 U.S.C. § 6665 (1990), . Rule 55(a) of the Federal Rules of Civil Procedure provides in part: "When a party against whom a judgment for affirmative relief is sought has failed to plead or otherwise defend as provided by those…”
Gray v. Comm'r, 723 F.3d 790 (7th Cir. 2013). “§ 6651 (a)(1), (2). Although Gray challenged her penalties in the CDP hearing, these statutory penalties (technically “additions to” tax) are not themselves deficiencies.”
Maze v. Internal Revenue Serv., 862 F.3d 1087 (D.C. Cir. 2017). “” 26 U.S.C. § 6665 (a)(2) (emphasis added).”
Liberty Univ. v. Timothy Geithner, 671 F.3d 391 (4th Cir. 2011). “, 26 U.S.C. §§ 6665 (a)(2), 6671(a) (directing that “tax” be “deemed also to refer to .”
Springer v. Internal Revenue Serv. Ex Rel. United States, 231 F. App'x 793 (10th Cir. 2007). “Because penalties and interest arising from the failure to pay taxes are assessed as taxes, see 26 U.S.C. § 6665 (a)(2), the AIA bars actions seeking to enjoin their assessment.”
Chase Manhattan Bank, N.A. v. Gov't of the Virgin Islands of the United States, 173 F. Supp. 2d 386 (D.V.I. 2001). “26 U.S.C. § 6665 (a). Finally, section 6671(a) provides: *391 Penalty assessed as tax.”
Greenhouse v. United States, 738 F. Supp. 709 (S.D.N.Y. 1990). “” 26 U.S.C. § 6665 (a)(2). 8 We agree with the government that the statutes cited above make it clear that plaintiffs’ first cause of action is a suit to restrain the collection of “tax,” as that term is defined in the Internal Revenue Code.”
United States v. Paul Wommer, 584 F. App'x 815 (9th Cir. 2014). “, 26 U.S.C. § 6665 (a)(2) (“[A]ny 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 [Subtitle F, Chapter 68].”
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