{"data":{"id":"us/26-cfr-301.6316-9","jurisdiction":"us","citation":"26 CFR 301.6316-9","heading":"-9 Interest, additions to tax, etc.","body":"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.\nLien for Taxes","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Collection"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f25050faa705134bae5abc42f4bcf42ff01742626dfdaaacfa7a788d8fa45377","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6316-8","next":"us/26-cfr-301.6320-1"},"notice":"GroundRules: Original legal text. Not legal advice."}