26 CFR § 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay.

---
identifier: "/us/cfr/t26/s301.6673-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6673-1 - Damages assessable for instituting proceedings before the Tax Court merely for delay."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6673-1"
section_name: "Damages assessable for instituting proceedings before the Tax Court merely for delay."
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"
---


# 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.

Any damages awarded to the United States by the Tax Court under section 6673 against a taxpayer for instituting proceedings before the Tax Court merely for delay shall be assessed at the same time at the deficiency and shall be paid upon notice and demand from the district director or the director of the regional service center and shall be collected as a part of the tax.