26 U.S.C. § 6751 — Procedural requirements

(a) Computation of penalty included in notice The Secretary^* must include with each notice of penalty under this title information for the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b) Approval of assessment
(1) In general No penalty under this title must be assessed unless the initial determination of such assessment is personally approved (in writing) by the immediate supervisor of the individual making such determination or such higher level official as the Secretary may designate.
(2) Exceptions Paragraph
(1) must not apply to—
(A) any addition to tax under section 6651, 6654, 6655, or 6662 (but only for an addition to tax by reason of paragraph
(9) or
(10) of subsection
(b) of it); or
(B) any other penalty automatically calculated through electronic means.
(c) Penalties For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.