26 CFR § 301.6658-1 - Addition to tax in case of jeopardy.

---
identifier: "/us/cfr/t26/s301.6658-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6658-1 - Addition to tax in case of jeopardy."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6658-1"
section_name: "Addition to tax in case of jeopardy."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6658-1 Addition to tax in case of jeopardy.

Upon a finding by the district director that any taxpayer violated, or attempted to violate, section 6851 (relating to termination of taxable year) there shall, in addition to all other penalties, be added as part of the tax 25 percent of the total amount of the tax or deficiency in the tax.