26 U.S. Code § 6665 - Applicable rules
(a) Additions treated as taxExcept as otherwise provided in this title—
(b) Procedure for assessing certain additions to taxFor purposes of subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes), subsection (a) shall not apply to any addition to tax under section 6651, 6654, or 6655; except that it shall apply—
in the case of an addition described in section 6651, to that portion of such addition which is attributable to a deficiency in tax described in section 6211; or
to an addition described in section 6654 or 6655, if no return is filed for the taxable year.
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