Michigan Jury Instruction — 10.10.6 Section 6672 Penalty is a specific guideline provided to juries regarding the potential penalties associated with violating Section 6672 of the Michigan Revised Statutes. This instruction is crucial in helping juries understand the legal consequences that can arise from non-compliance with Section 6672. Below, we will delve into the details of this instruction and explore any potential variations that may exist. Keywords: Michigan, Jury Instruction, 10.10.6, Section 6672 Penalty. Michigan Jury Instruction — 10.10.6 provides jurors with a comprehensive understanding of the penalties associated with violating Section 6672 of Michigan law. Section 6672 relates to the Trust Fund Recovery Penalty (TARP), which occurs when an individual or responsible person fails to pay and/or withhold employment taxes. It covers situations where an employer withholds taxes from an employee's wages but does not remit them to the appropriate government agency. The instruction elaborates on the potential penalties an individual may face if found guilty of intentionally evading their responsibility to pay and/or withhold employment taxes. The penalties can include fines, criminal charges, and even imprisonment. The severity of the penalties depends on various factors such as the amount of unpaid taxes, the individual's level of involvement, and any previous offenses. The instruction aims to ensure that jurors thoroughly understand these penalties when deliberating on a case related to Section 6672. In terms of variations, Michigan Jury Instruction — 10.10.6 likely covers only one type of penalty associated with violating Section 6672, as it explicitly mentions the penalties related to TARP. However, within this single type, there may be variations in the degree to which the penalty is applied based on the specific circumstances of each case. For instance, the penalties imposed might be more severe if intentional fraud or misconduct is involved compared to cases where the violation is due to neglect or oversight. It is essential for juries to carefully consider the evidence presented and evaluate the defendant's actions in light of the guidelines provided within Michigan Jury Instruction — 10.10.6. This instruction acts as a legal framework to ensure fair deliberation and consistent application of penalties in cases related to Section 6672. By understanding the penalties associated with violating this section, juries can effectively determine the appropriate course of action and reach a just verdict.