Alaska Jury Instruction - 10.10.6 Section 6672 Penalty

• Category: Federal - Jury Instructions - Tax Refund Suit
• State: Multi-State
• Control #: US-11CF-10-10-6
• Format: Word; Rich Text

Description

This form contains sample jury instructions, to be used across the United States. These questions are to be used only as a model, and should be altered to more perfectly fit your own cause of action needs. Alaska Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction given to jurors in Alaska in cases involving Section 6672 penalties. This instruction provides guidance and information on the penalties imposed under Section 6672 of the Internal Revenue Code. Section 6672 of the Internal Revenue Code deals with the penalty imposed on individuals known as "Responsible Persons" who willfully fail to collect, account for, or pay over payroll taxes withheld from employees' wages. The instructions outline the different types of penalties that can be imposed on such individuals based on their level of responsibility, willfulness, and the amount of the unpaid taxes. The Alaska Jury Instruction — 10.10.6 Section 6672 Penalty explains that under this section, a responsible person can be held personally liable for the unpaid payroll taxes of a corporation or business entity. It emphasizes the need for the jury to consider the individual's level of control and authority over the finances and operations of the entity in determining whether they can be held responsible for the unpaid taxes. The instruction also covers the different types of penalties that can be imposed under Section 6672, including civil penalties, interest charges, and potential criminal charges. It explains that the penalties can range from a percentage of the unpaid taxes to additional fines and even imprisonment in severe cases. Additionally, the instruction may provide examples of situations where individuals have been found liable under Section 6672 and detail how the penalties were determined in those cases. It may also mention any mitigating factors or defenses that can be presented by the defendant to reduce or eliminate the penalties imposed. Overall, Alaska Jury Instruction — 10.10.6 Section 6672 Penalty aims to inform the jury about the specific penalties associated with willful failure to collect, account for, or pay over payroll taxes under Section 6672. It helps the jurors understand the legal framework surrounding these penalties and guides them in reaching a fair and informed decision based on the evidence presented during the trial.

Alaska Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction given to jurors in Alaska in cases involving Section 6672 penalties. This instruction provides guidance and information on the penalties imposed under Section 6672 of the Internal Revenue Code. Section 6672 of the Internal Revenue Code deals with the penalty imposed on individuals known as "Responsible Persons" who willfully fail to collect, account for, or pay over payroll taxes withheld from employees' wages. The instructions outline the different types of penalties that can be imposed on such individuals based on their level of responsibility, willfulness, and the amount of the unpaid taxes. The Alaska Jury Instruction — 10.10.6 Section 6672 Penalty explains that under this section, a responsible person can be held personally liable for the unpaid payroll taxes of a corporation or business entity. It emphasizes the need for the jury to consider the individual's level of control and authority over the finances and operations of the entity in determining whether they can be held responsible for the unpaid taxes. The instruction also covers the different types of penalties that can be imposed under Section 6672, including civil penalties, interest charges, and potential criminal charges. It explains that the penalties can range from a percentage of the unpaid taxes to additional fines and even imprisonment in severe cases. Additionally, the instruction may provide examples of situations where individuals have been found liable under Section 6672 and detail how the penalties were determined in those cases. It may also mention any mitigating factors or defenses that can be presented by the defendant to reduce or eliminate the penalties imposed. Overall, Alaska Jury Instruction — 10.10.6 Section 6672 Penalty aims to inform the jury about the specific penalties associated with willful failure to collect, account for, or pay over payroll taxes under Section 6672. It helps the jurors understand the legal framework surrounding these penalties and guides them in reaching a fair and informed decision based on the evidence presented during the trial.