[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: 26CFR301.6682-1] [Page 422] 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. 301.6682-1 False information with respect to withholding allowances based on itemized deductions. For regulations under section 6682, see Sec. 31.6682-1 of this chapter (Employment Tax Regulations). [T.D. 7109, 35 FR 16544, Oct. 23, 1970]