Mississippi Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to juries in the state of Mississippi in cases related to the penalty imposed under Section 6672. It aims to inform jury members about the specific penalties that can be applied in cases involving certain tax offenses. Section 6672 Penalty refers to a specific provision in the Internal Revenue Code that addresses penalties for individuals who are found to be responsible for willfully failing to collect, account for, or pay over certain taxes. These taxes typically include income tax withholding and federal employment taxes. This jury instruction serves as a guide to the jury members, providing them with an understanding of the penalties that can be imposed on individuals found guilty of violating Section 6672. Some key points covered in this instruction may include: 1. Willful Failure: The instruction may outline the definition and elements of a willful failure to collect, account for, or pay over taxes. It can explain that a willful act implies intentional or voluntary actions or omissions. 2. Liability: The instruction may detail how individuals who meet the criteria of willful failure may be held liable for the unpaid taxes. It can emphasize that personal liability arises when an individual has significant control over the financial affairs of a business and exercises authority in managing its tax obligations. 3. Penalties: The instruction may describe the penalties that can be imposed on defendants. These penalties can include substantial monetary fines, which could be a percentage of the unpaid taxes, along with potential imprisonment. It's important to note that while the keyword indicates different types of Mississippi Jury Instruction — 10.10.6 Section 6672 Penalty, specific variations or subtypes of this instruction were not found during research. However, it is possible that individual cases may have unique circumstances leading to tailored instructions from the judge.