Treasury Regulations · 26 CFR
§ 301.6316-9. Interest, additions to tax, etc.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6316
Cite as 26 CFR § 301.6316-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6316
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR906a9cbafe6b4af Collection
- General Provisions
Nearby sections
- § 301.6316-5 Manner of paying tax by foreign currency.
- § 301.6316-6 Declarations of estimated tax.
- § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency.
- § 301.6316-8 Refunds and credits in foreign currency.
- § 301.6316-9 Interest, additions to tax, etc.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6321-1 Lien for taxes.
- § 301.6323(a)-1 Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.
- § 301.6323(b)-1 Protection for certain interests even though notice filed.