[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: 26CFR301.6673-1]

[Page 421]
 
                       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. 301.6673-1  Damages assessable for instituting proceedings before 
the Tax Court merely for delay.

    Any damages awarded to the United States by the Tax Court under 
section 6673 against a taxpayer for instituting proceedings before the 
Tax Court merely for delay shall be assessed at the same time at the 
deficiency and shall be paid upon notice and demand from the district 
director or the director of the regional service center and shall be 
collected as a part of the tax.