Kentucky Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to the jury in Kentucky courts to guide them in determining penalties for violations of Section 6672 of the Internal Revenue Code. This particular section of the jury instruction focuses on penalties related to trust fund recovery penalties. The trust fund recovery penalty provisions under Section 6672 of the Internal Revenue Code hold responsible persons accountable for unpaid and withheld taxes from employees' wages. These penalties are aimed at individuals who are deemed responsible for collecting, accounting for, and paying over taxes withheld from employees' wages but willfully fail to do so. The Kentucky Jury Instruction — 10.10.6 Section 6672 Penalty guides the jury in determining the appropriate penalty to be imposed on individuals found guilty of violating Section 6672. The jury considers various factors, including the nature and seriousness of the violation, the willfulness of the person's actions or omissions, the person's financial situation, and the impact of the penalty on the individual and their ability to meet other obligations. There may be different types of penalties associated with Section 6672 violations, depending on the circumstances of the case. However, the specific types of penalties under this instruction are not explicitly mentioned, as they may vary on a case-by-case basis. Overall, the Kentucky Jury Instruction — 10.10.6 Section 6672 Penalty serves as a vital tool for the jury in comprehending the legal framework surrounding trust fund recovery penalties and determining an appropriate penalty in cases involving violations of Section 6672 of the Internal Revenue Code.