(a) There is imposed, in addition to other taxes, a tax upon the self-em-ployment income of every individual at the rates prescribed in section 1401(a) (old-age, survivors, and disability in-surance) and (b) (hospital insurance). (See subparagraphs (1) and (2) of para-graph (b) of this section.) This tax shall be levied, assessed, and collected as part of the income tax imposed by sub-title A of the Code and, except as oth-erwise expressly provided, will be in-cluded with the tax imposed by section 1 or 3 in computing any deficiency or overpayment and in computing the in-terest and additions to any deficiency, overpayment, or tax. Since the tax on self-employment income is part of the income tax, it is subject to the juris-diction of the Tax Court of the United States to the same extent and in the same manner as the other taxes under subtitle A of the Code. Furthermore, with respect to taxable years beginning after December 31, 1966, this tax must be taken into account in computing any estimate of the taxes required to be declared under section 6015.