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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

in plain englishAI-generated · not legal advice

This subchapter’s penalties and liabilities are generally assessed and collected like taxes. For this subchapter, “person” includes certain corporate officers and employees and partnership members and employees who had the duty to perform the act involved; this section does not otherwise define “person.”

(a) Penalty assessed as tax. The penalties and liabilities under this subchapter must be paid after the Secretary gives notice and demand. They must be assessed and collected in the same way as taxes. Unless this title says otherwise, a reference to a tax imposed by this title also refers to these penalties and liabilities.

(b) Person defined. In this subchapter, “person” includes a corporation’s officer or employee, or a partnership’s member or employee, who, in that role, had a duty to perform the act connected with the violation. This section does not define the term “person” beyond this rule.

the actual law source: uscode.house.gov ↗public domain
(a) Penalty assessed as tax

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.

(b) Person defined

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.)

history & why it existsrecord from the source credit
  • 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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