Oregon 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.

Oregon Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors during trials in Oregon. This particular jury instruction focuses on the penalty provisions outlined in Section 6672 of the Oregon Revised Statutes. Section 6672 Penalty is applicable in cases involving tax liabilities and penalties for actions or omissions related to the collection of taxes. In cases where the defendant is found to have willfully failed to collect, account for, or pay over Oregon state taxes, this jury instruction informs the jury about the possible penalties that can be imposed. The purpose of this instruction is to guide the jury in assessing the appropriate penalties and determining the defendant's culpability. Keywords: Oregon Jury Instruction, 10.10.6 Section 6672, Penalty, tax liabilities, collection of taxes, willfully failure, account for, pay over, penalties, Oregon Revised Statutes, culpability. Types or variations of Oregon Jury Instruction — 10.10.6 Section 6672 Penalty: 1. Standard Instruction: This type of jury instruction provides a general overview of Section 6672 of the Oregon Revised Statutes and the penalties associated with willful failure to collect or pay over state taxes. 2. Specific Instruction — Failure to Collect Taxes: This instruction focuses specifically on cases where the defendant has willfully failed to collect state taxes from customers or clients but has collected them nonetheless. 3. Specific Instruction — Failure to Account for Taxes: This instruction addresses situations where the defendant has received payments meant for tax purposes, but intentionally fails to properly account for and remit those funds to the appropriate tax authorities. 4. Specific Instruction — Failure to Pay Over Taxes: This type of instruction is relevant when the defendant has collected the required taxes but willfully fails to pay them over to the appropriate government agency. It is important for the jury to carefully consider the evidence presented, including the defendant's intent and willfulness, while assessing penalties under Section 6672. The instruction aims to provide clarity and guidance to the jurors in making an informed decision about the penalties to be imposed if the defendant is found guilty of willful noncompliance with tax obligations.