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“predictable escape from any possible penalty liability” that
would have been afforded by that return.
Our decision is also consistent with Congress’s evident plan
for the application of section 6654. Rules governing the
assessment, collection, and payment of the section 6654 addition
are found in section 6665. In pertinent part, section 6665(a)
provides that (1) the section 6654 addition is to be paid upon
notice and demand and is to be assessed, collected, and paid in
the same manner as taxes, and (2) references in the Internal
Revenue Code to “tax” imposed shall be deemed also to refer to
the addition to tax.15 Section 6665(b)(2), however, makes the
15 In full, sec. 6665 provides:
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, 6655; except that
it shall apply–
(continued...)
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