Alabama Jury Instruction — 10.10.6 Section 6672 Penalty is a precise legal instruction that pertains to certain violations of the United States tax code. This instruction is specifically related to Section 6672 of the tax code, which addresses the penalty for willful failure to pay withheld taxes. Section 6672 imposes personal liability on individuals who have control or authority over a company's financial affairs and are responsible for withholding and paying employee taxes but fail to do so. The purpose of Alabama Jury Instruction — 10.10.6 Section 6672 Penalty is to inform the jury about the specific penalty provisions and elements required for establishing a violation under Section 6672 in the state of Alabama. The instruction outlines the legal requirements the prosecution must prove beyond a reasonable doubt to secure a conviction. There are no known different types or variations of Alabama Jury Instruction — 10.10.6 Section 6672 Penalty. It is a singular instruction that interprets and explains the specific provisions related to Section 6672 of the tax code for Alabama jury trials. The key keywords associated with this instruction include "Alabama Jury Instruction," "Section 6672," "willful failure to pay withheld taxes," "penalty," "personal liability," "financial affairs," "employee taxes," and "violation." These terms reflect the essence of this instruction and are crucial for understanding its significance within the context of Alabama law.