[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: 26CFR301.6671-1]

[Page 420]
 
                       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. 301.6671-1  Rules for application of assessable penalties.

    (a) Penalty assessed as tax. The penalties and liabilities provided 
by subchapter B, chapter 68, of the Code (sections 6671 to 6675, 
inclusive) shall be paid upon notice and demand by the district director 
or the director of the regional service center and shall be assessed and 
collected in the same manner as taxes. Except as otherwise provided, any 
reference in the Code to ``tax'' imposed thereunder shall also be deemed 
to refer to the penalties and liabilities provided by subchapter B of 
chapter 68.
    (b) Person defined. For purposes of subchapter B of chapter 68, the 
term ``person'' includes an officer or employee of a corporation, or a 
member or employee of a partnership, who as such officer, employee, or 
member is under a duty to perform the act in respect of which the 
violation occurs.