Connecticut 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. Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guidance tool for the jury in cases concerning the penalty imposed under Section 6672 of the Connecticut General Statutes. This provision specifically addresses penalties relating to failure to pay over taxes collected by employers, both for federal income tax and social security taxes. Under Connecticut law, Section 6672 Penalty applies to individuals who are responsible for collecting, accounting, and paying over these taxes to the appropriate government agency but willfully fail to do so. This instruction helps the jury understand the criteria and consequences associated with such actions. The different types of Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty include: 1. Willful Failure to Pay Over Federal Income Tax: This type of instruction focuses on individuals who deliberately ignore their responsibility to withhold federal income taxes from employees' wages and fail to remit them to the Internal Revenue Service (IRS). The jury examines whether the defendant's actions were intentional and whether they knowingly disregarded their obligation. 2. Willful Failure to Pay Over Social Security Tax: This instruction is similar to the previous one, but it specifically addresses the failure to remit social security taxes withheld from employees' wages, which must be paid to the Social Security Administration (SSA). The jury determines whether the defendant deliberately neglected their duty, fully aware of the consequences. 3. Consideration of Penalties: This section educates the jury about the various penalties that can be imposed on individuals found guilty of willfully failing to pay over taxes. These penalties may include fines, interest, and potential imprisonment. The instruction emphasizes the jury's duty to evaluate the severity of the penalties based on the defendant's intent and the harm caused by their actions. 4. Elements of the Offense: This part of the instruction details the essential elements that the prosecution must prove beyond a reasonable doubt in a conviction under Section 6672. The jury must be convinced that the defendant had a duty to collect, account, and pay over the taxes, that they willfully failed to do so, and that their actions were not due to a reasonable cause or inability to pay. Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty is crucial for ensuring a fair trial and providing the jury with a clear understanding of the legal standards and consequences associated with willful failure to pay over taxes collected by employers. By following these instructions, the jury can impartially evaluate the evidence and make informed decisions on the defendant's guilt or innocence.

Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guidance tool for the jury in cases concerning the penalty imposed under Section 6672 of the Connecticut General Statutes. This provision specifically addresses penalties relating to failure to pay over taxes collected by employers, both for federal income tax and social security taxes. Under Connecticut law, Section 6672 Penalty applies to individuals who are responsible for collecting, accounting, and paying over these taxes to the appropriate government agency but willfully fail to do so. This instruction helps the jury understand the criteria and consequences associated with such actions. The different types of Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty include: 1. Willful Failure to Pay Over Federal Income Tax: This type of instruction focuses on individuals who deliberately ignore their responsibility to withhold federal income taxes from employees' wages and fail to remit them to the Internal Revenue Service (IRS). The jury examines whether the defendant's actions were intentional and whether they knowingly disregarded their obligation. 2. Willful Failure to Pay Over Social Security Tax: This instruction is similar to the previous one, but it specifically addresses the failure to remit social security taxes withheld from employees' wages, which must be paid to the Social Security Administration (SSA). The jury determines whether the defendant deliberately neglected their duty, fully aware of the consequences. 3. Consideration of Penalties: This section educates the jury about the various penalties that can be imposed on individuals found guilty of willfully failing to pay over taxes. These penalties may include fines, interest, and potential imprisonment. The instruction emphasizes the jury's duty to evaluate the severity of the penalties based on the defendant's intent and the harm caused by their actions. 4. Elements of the Offense: This part of the instruction details the essential elements that the prosecution must prove beyond a reasonable doubt in a conviction under Section 6672. The jury must be convinced that the defendant had a duty to collect, account, and pay over the taxes, that they willfully failed to do so, and that their actions were not due to a reasonable cause or inability to pay. Connecticut Jury Instruction — 10.10.6 Section 6672 Penalty is crucial for ensuring a fair trial and providing the jury with a clear understanding of the legal standards and consequences associated with willful failure to pay over taxes collected by employers. By following these instructions, the jury can impartially evaluate the evidence and make informed decisions on the defendant's guilt or innocence.