Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6671
Rules for application of assessable penalties
# (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.
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Nearby sections (25 sections)
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax
- 6655 · Failure by corporation to pay estimated income tax
- 6656 · Failure to make deposit of taxes
- 6657 · Bad checks
- 6658 · Coordination with title 11
- 6659 · [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII,…
- 6662 · Imposition of accuracy-related penalty on underpayments
- 6662A · Imposition of accuracy-related penalty on understatements with…
- 6663 · Imposition of fraud penalty
- 6664 · Definitions and special rules
- 6665 · Applicable rules
- 6671 · Rules for application of assessable penalties
- 6672 · Failure to collect and pay over tax, or attempt to evade or…
- 6673 · Sanctions and costs awarded by courts
- 6674 · Fraudulent statement or failure to furnish statement to employee
- 6675 · Excessive claims with respect to the use of certain fuels
- 6676 · Erroneous claim for refund or credit
- 6677 · Failure to file information with respect to certain foreign…
- 6678 · [§6678. Repealed. Pub. L. 99–514, title XV, §1501(d)(2), Oct.…
- 6679 · Failure to file returns, etc., with respect to foreign…
- 6680 · [§6680. Repealed. Pub. L. 94–455, title XIX,…
- 6681 · [§6681. Repealed. Pub. L. 94–455, title XIX, §1904(b)(10)(D)(i),…
- 6682 · False information with respect to withholding
- 6683 · [§6683. Repealed. Pub. L. 109–135, title IV, §403(n)(3)(A), Dec.…