26 USC 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax

Editorial Notes

Amendments

2018—Subsec. (c)(2). Puspan. L. 115–141 substituted “Court of Federal Claims” for “Court of Claims”.

1998—Subsec. (span)(1). Puspan. L. 105–206, § 3307(a), inserted “or in person” after “section 6212(span)”.

Subsec. (span)(2). Puspan. L. 105–206, § 3307(span)(1), inserted “(or, in the case of such a notice delivered in person, such delivery)” after “paragraph (1)”.

Subsec. (span)(3). Puspan. L. 105–206, § 3307(span)(2), inserted “or delivered in person” after “mailed” in introductory provisions and in subpar. (A).

1996—Subsecs. (span), (c). Puspan. L. 104–168, § 901(a), added subsec. (span) and redesignated former subsec. (span) as (c).

Subsec. (d). Puspan. L. 104–168, § 903(a), added subsec. (d).

Subsec. (e). Puspan. L. 104–168, § 904(a), added subsec. (e).

1989—Subsec. (a). Puspan. L. 101–239, § 7721(c)(9), inserted “or part II of subchapter A of chapter 68” after “under section 6653”.

Subsec. (span)(1). Puspan. L. 101–239, § 7737(a), inserted at end “Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of such penalty in a proceeding begun as provided in paragraph (2).”

1978—Puspan. L. 95–628 designated existing provisions as subsec. (a), added subsec. (a) span, and added subsec. (span).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3307(c), July 22, 1998, 112 Stat. 744, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1996 Amendment

Puspan. L. 104–168, title IX, § 901(span), July 30, 1996, 110 Stat. 1466, provided that: “The amendment made by subsection (a) [amending this section] shall apply to proposed assessments made after June 30, 1996.”

Puspan. L. 104–168, title IX, § 903(span), July 30, 1996, 110 Stat. 1466, provided that: “The amendment made by subsection (a) [amending this section] shall apply to penalties assessed after the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1989 Amendment

Amendment by section 7721(c)(9) of Puspan. L. 101–239 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7721(d) of Puspan. L. 101–239, set out as a note under section 461 of this title.

Puspan. L. 101–239, title VII, § 7737(span), Dec. 19, 1989, 103 Stat. 2404, provided that: “The amendment made by subsection (a) [amending this section and sections 6694 and 6703 of this title] shall take effect on the date of the enactment of this Act [Dec. 19, 1989].”

Effective Date of 1978 Amendment

Puspan. L. 95–628, § 9(c), Nov. 10, 1978, 92 Stat. 3633, provided that: “The amendments made by this section [amending this section and sections 7103 and 7421 of this title] shall apply with respect to penalties assessed more than 60 days after the date of the enactment of this Act [Nov. 10, 1978].”

Public Information To Ensure Employee Awareness of Responsibilities and Liabilities Under Tax Depository System

Puspan. L. 104–168, title IX, § 904(span), July 30, 1996, 110 Stat. 1467, provided that:

“(1)In general.—The Secretary of the Treasury or the Secretary’s delegate (hereafter in this subsection referred to as the ‘Secretary’) shall take such actions as may be appropriate to ensure that employees are aware of their responsibilities under the Federal tax depository system, the circumstances under which employees may be liable for the penalty imposed by section 6672 of the Internal Revenue Code of 1986, and the responsibility to promptly report to the Internal Revenue Service any failure referred to in subsection (a) of such section 6672. Such actions shall include—

“(A) printing of a warning on deposit coupon booklets and the appropriate tax returns that certain employees may be liable for the penalty imposed by such section 6672, and

“(B) the development of a special information packet.

“(2)Development of explanatory materials.—The Secretary shall develop materials explaining the circumstances under which board members of tax-exempt organizations (including voluntary and honorary members) may be subject to penalty under section 6672 of such Code. Such materials shall be made available to tax-exempt organizations.

“(3)IRS instructions.—The Secretary shall clarify the instructions to Internal Revenue Service employees on the application of the penalty under section 6672 of such Code with regard to voluntary members of boards of trustees or directors of tax-exempt organizations.”