Page:United States Statutes at Large Volume 68A.djvu/867

 CH. 68—ADDITIONS AND PENALTIES

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penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax. SEC. 6659. 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; (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) ADDITIONS TO T A X FOR FAILURE TO F I L E R E T U R N OR P A Y

TAX.—Any addition under section 6651 or section 6653 to a tax imposed by another subtitle of this title shall be considered a part of such tax for the purpose of applying the provisions of this title relating to the assessment and collection of such tax (including the provisions of subchapter B of chapter 63, relating to deficiency procedures for income, estate^ and gift taxes).

§ 6659(b)

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