Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
ADDITIONS TO THE TAX AND ADDITIONAL AMOUNTS
Section 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay

26 C.F.R. § 301.6673-1

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Current through September 30, 2024
Section 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay

Any damages awarded to the United States by the Tax Court under section 6673 against a taxpayer for instituting proceedings before the Tax Court merely for delay shall be assessed at the same time at the deficiency and shall be paid upon notice and demand from the district director or the director of the regional service center and shall be collected as a part of the tax.

26 C.F.R. §301.6673-1