North Carolina Jury Instruction — 10.10.6 Section 6672 Penalty provides guidance to juries regarding penalties associated with Section 6672 of the Internal Revenue Code. This section of the code holds individuals responsible for withholding and paying federal payroll taxes on behalf of their employees. Under this jury instruction, jurors are informed about the potential consequences for individuals who fail to fulfill their obligations under Section 6672. The instruction discusses the penalties imposed by the Internal Revenue Service (IRS) for willful failure to withhold and pay the required federal taxes. Various types of penalties associated with Section 6672 may be addressed in this jury instruction, such as civil penalties and criminal penalties. Civil penalties involve monetary fines imposed by the IRS, while criminal penalties can result in imprisonment and substantial fines. The instruction may also outline the factors considered by the IRS when determining the severity of the penalties, including the degree of willfulness, the amount of taxes owed, and the defendant's history of compliance or non-compliance. The purpose of this specific jury instruction is to guide jurors in understanding the legal implications and potential penalties associated with a violation of Section 6672. It assists in ensuring a comprehensive evaluation of the evidence presented during the trial and aids in the jury's determination of liability. Key elements to consider in this jury instruction include willful failure to withhold and pay federal payroll taxes, potential civil and criminal penalties, factors affecting penalty severity, and the significance of compliance with Section 6672. It is important to note that the exact content and structure of this jury instruction may vary depending on the specific case and the instructions approved by the North Carolina courts. Jurors are typically provided with detailed instructions tailored to the unique circumstances of each trial to ensure a fair and informed decision-making process.