New Mexico Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors in New Mexico that explains the penalties associated with violating Section 6672 of the Internal Revenue Code. This instruction is essential in cases where individuals or entities are accused of willfully failing to collect, account for, or pay over taxes owed to the United States. The purpose of New Mexico Jury Instruction — 10.10.6 Section 6672 Penalty is to guide the jury in understanding the severity and consequences of violating Section 6672. The instruction typically includes detailed information about the penalties imposed on individuals found guilty of this offense. Keywords: New Mexico, jury instruction, 10.10.6, Section 6672, penalty, penalties, Internal Revenue Code, violation, willful failure. Types of New Mexico Jury Instruction — 10.10.6 Section 6672 Penalty instructions: 1. Standard Instruction: This type of instruction provides a comprehensive overview of Section 6672 and the corresponding penalties in a clear and concise manner. It outlines the legal obligations of individuals and entities concerning tax collection and payment, along with the penalties for willful failure to comply. 2. Enhanced Instruction: In some cases, where additional complexity or specific circumstances exist, an enhanced version of the instruction may be provided. This instruction may include examples, case citations, and additional information that helps the jury better understand the nuances of Section 6672 and its penalties. 3. Modified Instruction: Depending on the specific facts and evidence presented during the trial, the court may modify the standard instruction to tailor it to the particular case. This modification aims to ensure that the instruction aligns with the evidence and issues at hand, providing jurors with the most relevant and accurate guidance. It is crucial for jurors to pay close attention to New Mexico Jury Instruction — 10.10.6 Section 6672 Penalty and fully comprehend the penalties associated with willful failure to collect, account for, or pay over taxes owed to the United States. By understanding the gravity of these penalties, jurors can make informed decisions based on the evidence presented during the trial.