US Code
PART I— GENERAL PROVISIONS
§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

(a) General ruleAny person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable.
(b) Preliminary notice requirement(1) In generalNo penalty shall be imposed under subsection (a) unless the Secretary notifies the taxpayer in writing by mail to an address as determined under section 6212(b) or in person that the taxpayer shall be subject to an assessment of such penalty.
(2) Timing of noticeThe mailing of the notice described in paragraph (1) (or, in the case of such a notice delivered in person, such delivery) shall precede any notice and demand of any penalty under subsection (a) by at least 60 days.
(3) Statute of limitationsIf a notice described in paragraph (1) with respect to any penalty is mailed or delivered in person before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such penalty shall not expire before the later of—(A) the date 90 days after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination with respect to such protest.
(4) Exception for jeopardyThis subsection shall not apply if the Secretary finds that the collection of the penalty is in jeopardy.
(c) Extension of period of collection where bond is filed(1) In generalIf, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person—(A) pays an amount which is not less than the minimum amount required to commence a proceeding in court with respect to his liability for such penalty,
(B) files a claim for refund of the amount so paid, and
(C) furnishes a bond which meets the requirements of paragraph (3),
no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until a final resolution of a proceeding begun as provided in paragraph (2). Notwithstanding the provisions of section 7421(a), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of such penalty in a proceeding begun as provided in paragraph (2).
(2) Suit must be brought to determine liability for penaltyIf, within 30 days after the day on which his claim for refund with respect to any penalty under subsection (a) is denied, the person described in paragraph (1) fails to begin a proceeding in the appropriate United States district court (or in the Court of Federal Claims) for the determination of his liability for such penalty, paragraph (1) shall cease to apply with respect to such penalty, effective on the day following the close of the 30-day period referred to in this paragraph.
(3) BondThe bond referred to in paragraph (1) shall be in such form and with such sureties as the Secretary may by regulations prescribe and shall be in an amount equal to 1½ times the amount of excess of the penalty assessed over the payment described in paragraph (1).
(4) Suspension of running of period of limitations on collectionThe running of the period of limitations provided in section 6502 on the collection by levy or by a proceeding in court in respect of any penalty described in paragraph (1) shall be suspended for the period during which the Secretary is prohibited from collecting by levy or a proceeding in court.
(5) Jeopardy collectionIf the Secretary makes a finding that the collection of the penalty is in jeopardy, nothing in this subsection shall prevent the immediate collection of such penalty.
(d) Right of contribution where more than 1 person liable for penaltyIf more than 1 person is liable for the penalty under subsection (a) with respect to any tax, each person who paid such penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of the amount paid by such person over such person’s proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding which is separate from, and is not joined or consolidated with—(1) an action for collection of such penalty brought by the United States, or
(2) a proceeding in which the United States files a counterclaim or third-party complaint for the collection of such penalty.
(e) Exception for voluntary board members of tax-exempt organizationsNo penalty shall be imposed by subsection (a) on any unpaid, volunteer member of any board of trustees or directors of an organization exempt from tax under subtitle A if such member—(1) is solely serving in an honorary capacity,
(2) does not participate in the day-to-day or financial operations of the organization, and
(3) does not have actual knowledge of the failure on which such penalty is imposed.
The preceding sentence shall not apply if it results in no person being liable for the penalty imposed by subsection (a).

Structure US Code

US Code

Title 26— INTERNAL REVENUE CODE

Subtitle F— Procedure and Administration

CHAPTER 68— ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES

Subchapter B— Assessable Penalties

PART I— GENERAL PROVISIONS

§ 6671. Rules for application of assessable penalties

§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax

§ 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 trusts

[§ 6678. Repealed. , , ]

§ 6679. Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

[§ 6680. Repealed. , , ]

[§ 6681. Repealed. , , ]

§ 6682. False information with respect to withholding

[§ 6683. Repealed. , , ]

§ 6684. Assessable penalties with respect to liability for tax under chapter 42

§ 6685. Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

§ 6686. Failure to file returns or supply information by DISC or former FSC

[§ 6687. Repealed. , , ]

§ 6688. Assessable penalties with respect to information required to be furnished under section 7654

§ 6689. Failure to file notice of redetermination of foreign tax

§ 6690. Fraudulent statement or failure to furnish statement to plan participant

[§ 6691. Reserved]

§ 6692. Failure to file actuarial report

§ 6693. Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

§ 6694. Understatement of taxpayer’s liability by tax return preparer

§ 6695. Other assessable penalties with respect to the preparation of tax returns for other persons

§ 6695A. Substantial and gross valuation misstatements attributable to incorrect appraisals

§ 6696. Rules applicable with respect to sections 6694, 6695, and 6695A

[§ 6697. Repealed. , , ]

§ 6698. Failure to file partnership return

[§ 6698A. Repealed. , , ]

§ 6699. Failure to file S corporation return

§ 6700. Promoting abusive tax shelters, etc.

§ 6701. Penalties for aiding and abetting understatement of tax liability

§ 6702. Frivolous tax submissions

§ 6703. Rules applicable to penalties under sections 6700, 6701, and 6702

§ 6704. Failure to keep records necessary to meet reporting requirements under section 6047(d)

§ 6705. Failure by broker to provide notice to payors

§ 6706. Original issue discount information requirements

§ 6707. Failure to furnish information regarding reportable transactions

§ 6707A. Penalty for failure to include reportable transaction information with return

§ 6708. Failure to maintain lists of advisees with respect to reportable transactions

§ 6709. Penalties with respect to mortgage credit certificates

§ 6710. Failure to disclose that contributions are nondeductible

§ 6711. Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

§ 6712. Failure to disclose treaty-based return positions

§ 6713. Disclosure or use of information by preparers of returns

§ 6714. Failure to meet disclosure requirements applicable to quid pro quo contributions

§ 6715. Dyed fuel sold for use or used in taxable use, etc.

§ 6715A. Tampering with or failing to maintain security requirements for mechanical dye injection systems

[§ 6716. Repealed. , , ]

§ 6717. Refusal of entry

§ 6718. Failure to display tax registration on vessels

§ 6719. Failure to register or reregister

§ 6720. Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

§ 6720A. Penalty with respect to certain adulterated fuels

§ 6720B. Fraudulent identification of exempt use property

§ 6720C. Penalty for failure to notify health plan of cessation of eligibility for continuation coverage premium assistance