§ 6751. Procedural requirements
(a)
Computation of penalty included in notice
The Secretary shall include with each notice of penalty under this title information with respect to the name of the penalty, the section of this title under which the penalty is imposed, and a computation of the penalty.
(b)
Approval of assessment
(c)
Penalties
For purposes of this section, the term “penalty” includes any addition to tax or any additional amount.