North Dakota 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. North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty is an important legal instruction that pertains to the penalty provisions stated in Section 6672 of the Internal Revenue Code (IRC). This jury instruction is specifically related to cases where a person is found responsible for the Trust Fund Recovery Penalty (TARP) under federal tax laws. The Trust Fund Recovery Penalty is imposed on individuals who are deemed responsible for collecting, accounting for, and paying over withheld federal taxes to the Internal Revenue Service (IRS), but willfully fail to do so. Section 6672 of the IRC establishes the penalty for such individuals, which can be severe and has significant financial consequences. The North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty provides necessary guidance to the jury that is responsible for determining whether the defendant meets the criteria for TARP liability and if the IRS has correctly assessed the penalty. It outlines the elements that must be established in order to find the defendant liable for the penalty, including: 1. Willfulness: The instruction explains that the defendant's failure to pay over withheld taxes must be a deliberate and intentional act, rather than a result of neglect, circumstances beyond their control, or mere mistake. 2. Responsibility: The instruction clarifies that the defendant must have been a responsible person with authority or control over the company's financial affairs and tax matters, specifically the collection and payment of withheld taxes. 3. Knowledge: The instruction highlights that the defendant must have had knowledge of the outstanding tax liabilities and willfully chose to ignore or intentionally directed the funds elsewhere. If the jury finds that all the necessary elements have been proven beyond a reasonable doubt, they may find the defendant liable for the Section 6672 penalty. The penalty itself can equal the amount of withheld taxes, making it a substantial financial burden for the defendant. It's important to note that there are no different types of North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty. However, variations may exist depending on the specific case details and legal arguments presented during proceedings. It is the responsibility of the judge to instruct the jury based on the facts and circumstances of each individual case while adhering to the legal standards set forth in the applicable statutes and case law. In summary, North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty provides detailed guidance to the jury in cases where individuals are being assessed the Trust Fund Recovery Penalty under Section 6672 of the IRC. By outlining the elements that must be established, this instruction helps ensure a fair and accurate determination of liability for the penalty based on willful failure to pay over withheld federal taxes.

North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty is an important legal instruction that pertains to the penalty provisions stated in Section 6672 of the Internal Revenue Code (IRC). This jury instruction is specifically related to cases where a person is found responsible for the Trust Fund Recovery Penalty (TARP) under federal tax laws. The Trust Fund Recovery Penalty is imposed on individuals who are deemed responsible for collecting, accounting for, and paying over withheld federal taxes to the Internal Revenue Service (IRS), but willfully fail to do so. Section 6672 of the IRC establishes the penalty for such individuals, which can be severe and has significant financial consequences. The North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty provides necessary guidance to the jury that is responsible for determining whether the defendant meets the criteria for TARP liability and if the IRS has correctly assessed the penalty. It outlines the elements that must be established in order to find the defendant liable for the penalty, including: 1. Willfulness: The instruction explains that the defendant's failure to pay over withheld taxes must be a deliberate and intentional act, rather than a result of neglect, circumstances beyond their control, or mere mistake. 2. Responsibility: The instruction clarifies that the defendant must have been a responsible person with authority or control over the company's financial affairs and tax matters, specifically the collection and payment of withheld taxes. 3. Knowledge: The instruction highlights that the defendant must have had knowledge of the outstanding tax liabilities and willfully chose to ignore or intentionally directed the funds elsewhere. If the jury finds that all the necessary elements have been proven beyond a reasonable doubt, they may find the defendant liable for the Section 6672 penalty. The penalty itself can equal the amount of withheld taxes, making it a substantial financial burden for the defendant. It's important to note that there are no different types of North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty. However, variations may exist depending on the specific case details and legal arguments presented during proceedings. It is the responsibility of the judge to instruct the jury based on the facts and circumstances of each individual case while adhering to the legal standards set forth in the applicable statutes and case law. In summary, North Dakota Jury Instruction — 10.10.6 Section 6672 Penalty provides detailed guidance to the jury in cases where individuals are being assessed the Trust Fund Recovery Penalty under Section 6672 of the IRC. By outlining the elements that must be established, this instruction helps ensure a fair and accurate determination of liability for the penalty based on willful failure to pay over withheld federal taxes.