§6665. Applicable rules — Inbound Citations

Citations to §6665(a)

• 26 U.S.C. § 5114(c)(3)

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  (3) The penalty imposed by paragraph (2) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
• 26 U.S.C. § 5684(b)

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  (b) The penalties imposed by subsection (a) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).
• 26 U.S.C. § 5761(e)

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  (e) The penalties imposed by subsections (b) and (c) shall be assessed, collected, and paid in the same manner as taxes, as provided in section 6665(a).