Section 7672 Of Article 4. Deficiency Determinations From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 4.

. If any part of the deficiency for which a deficiency determination is made is due to neglect or intentional disregard of this part or authorized rules and regulations, a penalty of 10 percent of the amount of the determination shall be added thereto.