View all text of Part I [§ 6671 - § 6720C]
§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702
(a) Burden of proof
(b) Deficiency procedures not to apply
(c) Extension of period of collection where person pays 15 percent of penalty
(1) In general
(2) Person must bring suit in district court to determine his liability for penalty
(3) Suspension of running of period of limitations on collection
(Added Pub. L. 97–248, title III, § 322(a), Sept. 3, 1982, 96 Stat. 612; amended Pub. L. 101–239, title VII, §§ 7736(a), 7737(a), Dec. 19, 1989, 103 Stat. 2404.)