26 U.S.C. § 6665 — Applicable rules

(a) Additions treated as tax. Unless this title says otherwise: (1) The additions to tax, additional amounts, and penalties provided by this chapter must be paid after notice and demand, and must be assessed, collected, and paid in the same way as taxes. (2) Whenever this title refers to a tax imposed by this title, that reference also includes these additions to tax, additional amounts, and penalties.

(b) Procedure for assessing certain additions to tax. For the deficiency^* procedures in subchapter B of chapter 63, subsection (a) does not apply to an addition to tax under section 6651, 6654, or 6655. It does apply: (1) to the part of an addition under section 6651 that is caused by a deficiency described in section 6211; and (2) to an addition under section 6654 or 6655 when no return is filed for the taxable year^*.