Additions treated as tax
(a) Except as otherwise provided in this subtitle or the Virgin Islands income tax law—
(1) the additions to the tax, additional amounts, and penalties provided by this chapter shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes;
(2) any reference in this subtitle or the Virgin Islands income tax law to “tax” imposed by this subtitle or the Virgin Islands income tax law shall be deemed also to refer to the additions to the tax, additional amounts, and penalties provided by this chapter.
Additions to tax for failure to file return or pay tax
(b) Any addition under section 1281 or 1283 of this title to a tax imposed by the internal revenue laws of the Virgin Islands shall be considered a part of such tax for the purpose of applying the provisions of this Part relating to the assessment and collection of such tax (including the provisions of subchapter II of chapter 25 of this title, relating to deficiency procedures for income taxes).