[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