Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 301 - Procedure and Administration |
SubPart - Additions to the Tax, Additional Amounts, and Assessable Penalties |
Additions to the Tax and Additional Amounts |
§ 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay.
Latest version.
-
§ 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.