PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2399 "SEC. 6665. APPLICABLE RULES. "(a) ADDITIONS TREATED AS TAX.— Except as otherwise provided in this title— "(1) the additions to the tax, additional amounts, and pen- alties provided by this chapter shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes; and "(2) any reference in this title to 'tax* imposed by this title shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter. "(b) PROCEDURE FOR ASSESSING CERTAIN ADDITIONS TO TAX.— For purposes of subchapter B of chapter 63 (relating to deficiency proce- dures 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— "(1) in the case of an addition described in section 6651, to that portion of such addition which is attributable to a defi- ciency in tax described in section 6211; or "(2) to an addition described in section 6654 or 6655, if no return is filed for the taxable year." (b) REPEAL OF INCREASE IN INTEREST ON CERTAIN SUBSTANTIAL UNDERPAYMENTS. —Subsection (c) of section 6621 (relating to interest on substantial underpa3rments attributable to tax motivated trans- actions) is hereby repealed. (c) TECHNICAL AND CONFORMING AMENDMENTS.— (1) Section 6653 is amended to read as follows: "SEC. 6653. FAILURE TO PAY STAMP TAX. "Any person (as defined in section 6671(b)) who— "(1) willfully fails to pay any tax imposed by this title which is payable by stamp, coupons, tickets, books, or other devices or methods prescribed by this title or by regulations under the authority of this title, or "(2) willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax." (2) Sections 6659, 6659A, 6660, and 6661 are hereby repealed. (3) Subsection (b) of section 5684 is amended— (A) by striking "6662(a)" and inserting "6665(a)", and (B) by striking "6662" in the subsection heading and inserting "6665 ". (4) Subsection (a) of section 5761 is amended by striking "or 6653" and inserting "or 6653 or part II of subchapter A of chapter 68". (5) Subsection (c) of section 5761 is amended— (A) by striking "6662(a)" and inserting "6665(a)", and (B) by striking "6662" in the subsection heading and inserting "6665 ". (6) Subparagraph (A) of section 6013(b)(5) is amended— (A) by striking "section 6653" and inserting "part 11 of subchapter A of chapter 68", and (B) by striking "SECTION 6653" in the subparagraph heading and inserting "PART II OF SUBCHAPTER A OF CHAPTER 68".
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