Maine 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. Maine Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors in Maine, specifically related to penalties under Section 6672 of the Internal Revenue Code. This instruction is commonly given in cases involving alleged trust fund tax violations. Section 6672 Penalty refers to a specific provision of the Internal Revenue Code that imposes penalties on individuals responsible for collecting, accounting, and paying over federal payroll taxes. These taxes include social security and Medicare taxes, as well as income tax withheld from employees' wages. Under this section, individuals who are willfully responsible for failing to pay these taxes can be held personally liable for the amounts that should have been paid. The penalty is equal to the unpaid amount of such taxes, known as the Trust Fund Recovery Penalty (TARP). It is specifically designed to hold individuals personally responsible to ensure the accurate and timely payment of employment-related federal taxes. Maine Jury Instruction — 10.10.6 provides guidance to the jurors on how they should consider the evidence and determine the liability of the defendant in a case involving a Section 6672 Penalty. It outlines the elements that must be proven by the government and the burden of proof required. The instruction may cover topics such as: 1. Willfulness: The instruction explains that to find the defendant liable under Section 6672, the jury must determine whether the defendant's failure to pay the taxes was willful. Willfulness generally means acting voluntarily, intentionally, and with knowledge of the obligation to pay the taxes. 2. Responsible Person: The instruction clarifies that the defendant must be a responsible person within the meaning of the law. A responsible person is someone who has significant control over the financial affairs of the business and the authority to make decisions regarding tax payments. 3. Failure to Pay Taxes: It outlines that the defendant must have failed to pay the payroll taxes withheld from employees' wages. This includes having knowledge that the taxes were due and owing but intentionally chose not to pay them. 4. Assessing Liability: The instruction informs the jury that if they find the defendant willfully failed to pay the taxes, they should assess the full amount of the Trust Fund Recovery Penalty against the defendant. It is crucial to note that variations of Maine Jury Instruction — 10.10.6 Section 6672 Penalty may exist depending on the specific facts and circumstances of a case. Each case has its unique factors that may necessitate tailored instructions to guide the jury accurately. In summary, Maine Jury Instruction — 10.10.6 Section 6672 Penalty provides guidance to Maine jurors in cases involving alleged trust fund tax violations. It explains the elements that must be proven and the burden of proof required for a defendant to be held liable under Section 6672 of the Internal Revenue Code.

Maine Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors in Maine, specifically related to penalties under Section 6672 of the Internal Revenue Code. This instruction is commonly given in cases involving alleged trust fund tax violations. Section 6672 Penalty refers to a specific provision of the Internal Revenue Code that imposes penalties on individuals responsible for collecting, accounting, and paying over federal payroll taxes. These taxes include social security and Medicare taxes, as well as income tax withheld from employees' wages. Under this section, individuals who are willfully responsible for failing to pay these taxes can be held personally liable for the amounts that should have been paid. The penalty is equal to the unpaid amount of such taxes, known as the Trust Fund Recovery Penalty (TARP). It is specifically designed to hold individuals personally responsible to ensure the accurate and timely payment of employment-related federal taxes. Maine Jury Instruction — 10.10.6 provides guidance to the jurors on how they should consider the evidence and determine the liability of the defendant in a case involving a Section 6672 Penalty. It outlines the elements that must be proven by the government and the burden of proof required. The instruction may cover topics such as: 1. Willfulness: The instruction explains that to find the defendant liable under Section 6672, the jury must determine whether the defendant's failure to pay the taxes was willful. Willfulness generally means acting voluntarily, intentionally, and with knowledge of the obligation to pay the taxes. 2. Responsible Person: The instruction clarifies that the defendant must be a responsible person within the meaning of the law. A responsible person is someone who has significant control over the financial affairs of the business and the authority to make decisions regarding tax payments. 3. Failure to Pay Taxes: It outlines that the defendant must have failed to pay the payroll taxes withheld from employees' wages. This includes having knowledge that the taxes were due and owing but intentionally chose not to pay them. 4. Assessing Liability: The instruction informs the jury that if they find the defendant willfully failed to pay the taxes, they should assess the full amount of the Trust Fund Recovery Penalty against the defendant. It is crucial to note that variations of Maine Jury Instruction — 10.10.6 Section 6672 Penalty may exist depending on the specific facts and circumstances of a case. Each case has its unique factors that may necessitate tailored instructions to guide the jury accurately. In summary, Maine Jury Instruction — 10.10.6 Section 6672 Penalty provides guidance to Maine jurors in cases involving alleged trust fund tax violations. It explains the elements that must be proven and the burden of proof required for a defendant to be held liable under Section 6672 of the Internal Revenue Code.