Source: https://law.justia.com/codes/us/2012/title-26/subtitle-f/chapter-68/subchapter-b/part-i/section-6672/
Timestamp: 2018-07-17 23:02:08
Document Index: 695175442

Matched Legal Cases: ['§ 6672', '§ 6001', '§ 6651', '§ 6671', '§ 6671', '§ 6671', '§ 6671', '§9', '§7721', '§901', '§3307', '§ 6672', '§901', '§903', '§7737', '§9']

GENERAL PROVISIONS - 26 U.S.C. § 6672 (2012) Failure to collect and pay over tax, or attempt to evade or defeat tax :: Title 26 - Internal Revenue Code :: 2012 US Code :: US Codes and Statutes :: US Law :: Justia
Justia US Law US Codes and Statutes US Code 2012 US Code Title 26 - Internal Revenue Code Subtitle F - Procedure and Administration (§§ 6001 - 7874) Chapter 68 - ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES (§§ 6651 - 6751) Subchapter B - Assessable Penalties (§§ 6671 - 6725) Part I - GENERAL PROVISIONS (§§ 6671 - 6720C) Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
Subchapter B - Assessable Penalties (§§ 6671 - 6725)
Part I - GENERAL PROVISIONS (§§ 6671 - 6720C)
Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax
Contains section 6672
Source Credit Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 95-628, §9(a), Nov. 10, 1978, 92 Stat. 3633; Pub. L. 101-239, title VII, §§7721(c)(9), 7737(a), Dec. 19, 1989, 103 Stat. 2400, 2404; Pub. L. 104-168, title IX, §§901(a), 903(a), 904(a), July 30, 1996, 110 Stat. 1465-1467; Pub. L. 105-206, title III, §3307(a), (b), July 22, 1998, 112 Stat. 744.
Statutes at Large References 92 Stat. 3633
103 Stat. 2400, 2404
110 Stat. 1465-1467, 1466, 1467
112 Stat. 744
Public Law References Public Law 95-628, Public Law 97-164, Public Law 101-239, Public Law 104-168, Public Law 105-206
GENERAL PROVISIONS - 26 U.S.C. § 6672 (2012)
Pub. L. 104–168, title IX, §901(b), 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.”
Pub. L. 104–168, title IX, §903(b), 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].”
Pub. L. 101–239, title VII, §7737(b), 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].”
Pub. 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].”
“(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—