Missouri Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction that pertains to tax liability penalties imposed under section 6672 of the Internal Revenue Code. This instruction is often given to the jury in Missouri courts to inform them about the penalties and their implications in cases related to unpaid taxes. Section 6672 of the Internal Revenue Code imposes penalties on individuals who are responsible for collecting, accounting for, or paying withheld income and employment taxes, but willfully fail to do so. These penalties are commonly referred to as the "trust fund recovery penalties" or "6672 penalties." The purpose of this instruction is to guide the jury in understanding the elements and consequences of these penalties. There is only one Missouri Jury Instruction related to Section 6672 Penalty, which focuses on explaining the penalty provision and its application. However, it is important to note that there may be different variations or versions of the instruction based on specific cases or circumstances. The instruction typically covers various important aspects related to the Section 6672 Penalty, including the elements of willfulness, the definition of responsible persons, the calculation of the penalty amount, and the potential civil and criminal consequences for non-compliance. The keywords relevant to this content are: Missouri Jury Instruction, 10.10.6, Section 6672 Penalty, tax liability penalties, Internal Revenue Code, trust fund recovery penalties, unpaid taxes, responsible persons, willfulness, penalty amount, civil consequences, criminal consequences. In summary, Missouri Jury Instruction — 10.10.6 Section 6672 Penalty is a crucial legal instruction that educates the jury about the penalties associated with unpaid taxes under Section 6672 of the Internal Revenue Code. It ensures that jurors comprehend the key elements and implications of the penalty provision when deciding on cases related to tax liabilities.