Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6672
Timestamp: 2020-02-24 18:49:15
Document Index: 772441698

Matched Legal Cases: ['§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672', '§ 6672']

Internal Revenue Code, § 6672. Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax
I.R.C. § 6672(a) General Rule —
I.R.C. § 6672(b) Preliminary Notice Requirement
I.R.C. § 6672(b)(1) In General —
I.R.C. § 6672(b)(2) Timing Of Notice —
I.R.C. § 6672(b)(3) Statute Of Limitations —
I.R.C. § 6672(b)(3)(A) —
I.R.C. § 6672(b)(3)(B) —
I.R.C. § 6672(b)(4) Exception For Jeopardy —
I.R.C. § 6672(c) Extension Of Period Of Collection Where Bond Is Filed
I.R.C. § 6672(c)(1) In General —
If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person--
I.R.C. § 6672(c)(1)(A) —
I.R.C. § 6672(c)(1)(B) —
I.R.C. § 6672(c)(1)(C) —
I.R.C. § 6672(c)(2) Suit Must Be Brought To Determine Liability For Penalty —
I.R.C. § 6672(c)(3) Bond —
The bond referred to in paragraph (1) shall be in such form and with such sureties as the Secretary may by regulations prescribe and shall be in an amount equal to 11⁄2 times the amount of excess of the penalty assessed over the payment described in paragraph (1).
I.R.C. § 6672(c)(4) Suspension Of Running Of Period Of Limitations On Collection —
I.R.C. § 6672(c)(5) Jeopardy Collection —
I.R.C. § 6672(d) Right Of Contribution Where More Than 1 Person Liable For Penalty —
I.R.C. § 6672(d)(1) —
I.R.C. § 6672(d)(2) —
I.R.C. § 6672(e) Exception For Voluntary Board Members Of Tax-Exempt Organizations —
I.R.C. § 6672(e)(1) —
I.R.C. § 6672(e)(2) —
I.R.C. § 6672(e)(3) —
(Aug. 16, 1954, ch. 736, 68A Stat. 828 ; Nov. 10, 1978, Pub. L. 95-628, Sec. 9(a), 92 Stat. 3633; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7721(c)(9), 7737(a), 103 Stat. 2400, 2404; Pub. L. 105-206, title III, Sec. 3307, July 22, 1998, 112 Stat 685; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(325)(D), Mar. 23, 2018, 132 Stat. 348.)
2018--Subsec. (c)(2). Pub. L. 115-141, Div. U, Sec. 401(a)(325)(D), amended par. (2) by substituting “Court of Federal Claims” for “Court of Claims”.
1998--Subsec. (b)(1). Pub. L. 105-206, Sec. 3307(a) inserted “or in person” after “section 6212(b)”.
Subsec. (b)(2). Pub. L. 105-206, Sec. 3307(b)(1) inserted “(or, in the case of such a notice delivered in person, such delivery)” after “paragraph (1)”.
Subsec. (b)(3). Pub. L. 105-206, Sec. 3307(b)(2) inserted “or delivered in person" after each occurrence of “mailed”.
1996--Subsec. (b), (c). Pub. L. 104-168, Sec. 901(a), redesignated subsec. (b) as subsec. (c) and added a new subsec. (b).
Subsec. (d). Pub. L. 104-168, Sec. 903(a), added subsec. (d).
Subsec. (e). Pub. L. 104-168, Sec. 904(a), added subsec. (e).
1989--Subsec. (a). Pub. L. 101-239, Sec. 7721(c)(9), inserted ‘or part II of subchapter A of chapter 68’ after ‘under section 6653’.
Subsec. (b)(1). Pub. L. 101-239, Sec. 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--Pub. L. 95-628 designated existing provisions as subsec. (a), added subsec. (a) heading, and added subsec. (b).
Amendment by Section 401(a)(325)(D) of Pub. L. 115-141, Div. U, effective March 23, 2018.
Amendment by Section 3307 of Pub. L. 105-206 effective on the date of enactment [Enacted: July 22, 1998].
Amendment by section 901(a) of Pub. L. 104-168 applicable to proposed assessments made after June 30, 1996.
Amendment by section 903(a) of Pub. L. 104-168 applicable to penalties assessed after the date of the enactment of this Act [Enacted: July 30, 1996].
Amendment by section 7721(c)(9) of Pub. 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 Pub. L. 101-239, set out as a note under section 461 of this title.
Section 7737(b) of Pub. L. 101-239 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).’
Section 9(c) of Pub. L. 95-628 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).’