### Question
How is the term filing date defined?


### Answer
The term **filing date** is defined in *26 U.S.C. § 6601* as the following:

> given to such term by section 6611(f)(3)(A).[1](#6601_1_target)


#### (e) Applicable rules


Except as otherwise provided in this title—


#### (1) Interest treated as tax


Interest prescribed under this section on any tax shall be paid upon notice and demand, and shall be assessed, collected, and paid in the same manner as taxes. 

#### Citation:
  - *26 U.S.C. § 6601*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 67-INTEREST > Subchapter A-Interest on Underpayments**

