FEDERAL · 26 U.S.C. · Chapter Subchapter B—Assessable Penalties
Rules for application of assessable penalties
26 U.S.C. § 6671
This text of 26 U.S.C. § 6671 (Rules for application of assessable penalties) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6671.
Text
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Slodov v. United States
436 U.S. 238 (Supreme Court, 1978)
Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-Party
421 F.2d 1210 (Third Circuit, 1970)
United States v. Sotelo
436 U.S. 268 (Supreme Court, 1978)
Dudley J. Godfrey, Jr., Appellant/cross-Appellee v. United States, Appellee/cross-Appellant
748 F.2d 1568 (Federal Circuit, 1984)
Richard D. Barnett v. Internal Revenue Service
988 F.2d 1449 (Fifth Circuit, 1993)
United States v. Huckabee Auto Co.
783 F.2d 1546 (Eleventh Circuit, 1986)
United States v. Thomas E. Iverson, Sr.
162 F.3d 1015 (Ninth Circuit, 1998)
In the Matter of Ribs-R-Us, Inc., a Corporation of the State of New Jersey. Appeal of United States of America
828 F.2d 199 (Third Circuit, 1987)
United States v. McCombs
30 F.3d 310 (Second Circuit, 1994)
Ralph H. Brown v. United States of America, Defendant-Third Party v. Don R. Sibley, Third Party
591 F.2d 1136 (Third Circuit, 1979)
Markham, etc v. Fay
74 F.3d 1347 (First Circuit, 1996)
Charles Richard Roth, Plaintiff-Counterclaim v. United States of America, Defendant-Counterclaim
779 F.2d 1567 (Eleventh Circuit, 1986)
Robert G. Dudley v. United States
428 F.2d 1196 (Ninth Circuit, 1970)
William A. Kinnie v. United States
994 F.2d 279 (Sixth Circuit, 1993)
Seven-Sky v. Holder
661 F.3d 1 (D.C. Circuit, 2011)
Mae Haffa v. United States of America, and Third-Party v. Thomas P. Cooper, Third-Party
516 F.2d 931 (Third Circuit, 1975)
In the Matter of Slodov, Debtor. Ike Slodov, Cross-Appellee v. United States of America on Behalf of the Internal Revenue Service, Cross-Appellant
552 F.2d 159 (Sixth Circuit, 1977)
Richard G. Kizzier v. United States of America, Richard G. Kizzier v. United States
598 F.2d 1128 (Eighth Circuit, 1979)
William F. Mueller v. R. I. Nixon, Former District Director of Internal Revenue Service
470 F.2d 1348 (Sixth Circuit, 1972)
Donald Plett v. United States
185 F.3d 216 (Fourth Circuit, 1999)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Editorial Notes
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 6671, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6671.