[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6316-9] [Page 218-219] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Collection Sec. 301.6316-9 Interest, additions to tax, etc. Any reference in Sec. Sec. 301.6316-1 to 301.6316-8, inclusive, to ``tax'' shall be [[Page 219]] deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax. Lien for Taxes