26 C.F.R. § 301.6316-9 Interest, additions to tax, etc.
Title 26 - Internal Revenue
Any reference in §§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
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Collection
General Provisions
§ 301.6316-9 Interest, additions to tax, etc.