26 C.F.R. § 301.6316-9

Interest, additions to tax, etc.

Last amended: 2016Year: 2026Length: 34 wordsOfficial source

Cite as 26 C.F.R. § 301.6316-9 (2026)

Any reference in §§ 301.6316-1 to 301.6316-8, inclusive, to “tax” shall be deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax. Lien for Taxes
Cross-references to the CFR
301.6316-1
26 C.F.R. § 301.6316-9: Interest, additions to tax, etc. | Justis AI