Nevada 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. Nevada Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to the jury in Nevada courts when a defendant is facing penalties under Section 6672 of the Internal Revenue Code. This instruction aims to educate the jury on the specific penalty that may be imposed on individuals who willfully fail to collect, account for, or pay over certain taxes, such as income tax or Social Security and Medicare taxes. The Section 6672 Penalty is primarily designed to address situations where an individual, such as a corporate officer, shareholder, or employee with control over the company's finances, knowingly disregards their responsibility to collect and remit these taxes on behalf of the business. The instruction helps the jury understand that if the defendant is found guilty, they may be subject to the following penalties based on the nature of their offense: 1. Civil Penalties: The defendant may be liable to pay a significant sum of money to the Internal Revenue Service (IRS) as a civil penalty. The amount can vary based on the specific tax obligations, the duration and extent of the non-payment, and the defendant's actions related to the failure. 2. Criminal Penalties: In some cases, the failure to pay over these taxes may be deemed a criminal offense. If the defendant is found guilty, they can face fines and imprisonment. The severity of the penalties depends on the amount of taxes involved and the defendant's willfulness in evading their responsibilities. 3. Trust Fund Recovery Penalty (TARP): This penalty is one of the typical consequences of violating Section 6672. It holds individuals personally responsible for the unpaid taxes that should have been withheld from employees' wages. The TARP can result in assessing a penalty equal to the unpaid tax amount against the responsible individual(s). When the jury is presented with a case involving the Section 6672 Penalty, they must carefully consider the evidence presented, including the defendant's intent, actions, and level of knowledge regarding the tax obligations at hand. It is important for the jurors to understand their role in assessing the appropriate penalty based on the facts and circumstances presented during the trial. In conclusion, Nevada Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guide for jurors to comprehend the consequences faced by individuals who willfully fail to comply with their tax obligations. By understanding the relevant laws and penalties associated with Section 6672, jurors can make informed decisions regarding the defendant's guilt and the appropriate penalties to be imposed.

Nevada Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to the jury in Nevada courts when a defendant is facing penalties under Section 6672 of the Internal Revenue Code. This instruction aims to educate the jury on the specific penalty that may be imposed on individuals who willfully fail to collect, account for, or pay over certain taxes, such as income tax or Social Security and Medicare taxes. The Section 6672 Penalty is primarily designed to address situations where an individual, such as a corporate officer, shareholder, or employee with control over the company's finances, knowingly disregards their responsibility to collect and remit these taxes on behalf of the business. The instruction helps the jury understand that if the defendant is found guilty, they may be subject to the following penalties based on the nature of their offense: 1. Civil Penalties: The defendant may be liable to pay a significant sum of money to the Internal Revenue Service (IRS) as a civil penalty. The amount can vary based on the specific tax obligations, the duration and extent of the non-payment, and the defendant's actions related to the failure. 2. Criminal Penalties: In some cases, the failure to pay over these taxes may be deemed a criminal offense. If the defendant is found guilty, they can face fines and imprisonment. The severity of the penalties depends on the amount of taxes involved and the defendant's willfulness in evading their responsibilities. 3. Trust Fund Recovery Penalty (TARP): This penalty is one of the typical consequences of violating Section 6672. It holds individuals personally responsible for the unpaid taxes that should have been withheld from employees' wages. The TARP can result in assessing a penalty equal to the unpaid tax amount against the responsible individual(s). When the jury is presented with a case involving the Section 6672 Penalty, they must carefully consider the evidence presented, including the defendant's intent, actions, and level of knowledge regarding the tax obligations at hand. It is important for the jurors to understand their role in assessing the appropriate penalty based on the facts and circumstances presented during the trial. In conclusion, Nevada Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guide for jurors to comprehend the consequences faced by individuals who willfully fail to comply with their tax obligations. By understanding the relevant laws and penalties associated with Section 6672, jurors can make informed decisions regarding the defendant's guilt and the appropriate penalties to be imposed.