Treasury Regulations · 26 CFR
§ 301.6673-1. Damages assessable for instituting proceedings before the Tax Court merely for delay.
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. § 6673
Cite as 26 CFR § 301.6673-1
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. § 6673
- Length
- 67 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Any damages awarded to the United States by the Tax Court under section 6673 against a taxpayer for instituting proceedings before the Tax Court merely for delay shall be assessed at the same time at the deficiency and shall be paid upon notice and demand from the district director or the director of the regional service center and shall be collected as a part of the tax.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6658-1 Addition to tax in case of jeopardy.
- § 301.6659-1 Applicable rules.
- § 301.6671-1 Rules for application of assessable penalties.
- § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.
- § 301.6682-1 False information with respect to withholding allowances based on itemized deductions.