26 U.S.C. § 6671 — Rules for application of assessable penalties
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 114 words · no verdicts yet
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The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary*, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to “tax” imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.
The term “person”, as used in this subchapter, includes an officer or employee* of a corporation*, or a member or employee of a partnership*, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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