specified similar amount
(2) Specified similar amount For purposes of this subsection, the term “specified similar amount” means— (A) the amount described in subclause (II) of section 6226(b)(4)(A)(ii) (including any failure to satisfy the requirement of subclause (I) of such section which is treated as a failure to pay such amount under section 6651(i)), and (B) any amount assessed under paragraph (1)(B) upon a partner which is a partnership.