Colorado Jury Instruction — 10.10.6 Section 6672 Penalty, also known as the Colorado Tax Penalty Instruction, is a legal guideline provided to jurors in the state of Colorado regarding penalties imposed under section 6672 of the Internal Revenue Code. Section 6672 of the Internal Revenue Code pertains to the "Trust Fund Recovery Penalty" which is applied to individuals who are deemed responsible for withholding and remitting employment taxes but fail to do so. This instruction helps jurors understand the consequences of violating this section and aids them in making informed decisions during a trial. The Colorado Jury Instruction — 10.10.6 Section 6672 Penalty covers several key points and elements of this penalty. It clarifies that this penalty is imposed on responsible individuals who willfully fail to collect, account for, and pay employment taxes owed to the Internal Revenue Service (IRS). The instruction emphasizes that the penalty applies to persons acting on behalf of a business, such as officers, directors, or any other responsible party. This instruction also describes the standard of proof required in order to assess this penalty. Jurors are informed that the government needs to prove, beyond a reasonable doubt, that the responsible individual acted willfully and deliberately in evading their employment tax obligations. The Colorado Tax Penalty Instruction may have various versions or revisions, based on updates or changes that occur in tax laws. These revisions may include updates on penalty amounts, requirements to qualify as a responsible person, and any additional information necessary for a comprehensive understanding of the penalty. It is important to note that this content is a general description and does not substitute the actual Colorado Jury Instruction — 10.10.6 Section 6672 Penalty as provided by the court system.