[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: 26CFR301.6658-1]

[Page 419]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
   Additions to the Tax, Additional Amounts, and Assessable Penalties
 
Sec. 301.6658-1  Addition to tax in case of jeopardy.

    Upon a finding by the district director that any taxpayer violated, 
or attempted to violate, section 6851 (relating to termination of 
taxable year) there shall, in addition to all other penalties, be added 
as part of the tax 25 percent of the total amount of the tax or 
deficiency in the tax.