CFR /  Title 26  /  Part 301  /  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 deemed also to refer to the interest, additions to the tax, additional amounts, and penalties attributable to the tax.

Lien for Taxes