Puerto Rico 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. Puerto Rico Jury Instruction — 10.10.6 Section 6672 Penalty refers to a specific guideline provided to jurors in Puerto Rico regarding the penalties associated with Section 6672 of the Internal Revenue Code. This instruction is relevant when a taxpayer is accused of willful failure to collect, account for, and pay over federal taxes withheld from employee wages. In Puerto Rico, there are no different types of Jury Instruction 10.10.6 Section 6672 Penalty; rather, it is a single instruction that focuses on the implications and consequences of violating Section 6672. Here is a detailed description of what this instruction entails: 1. Section 6672 Explained: This instruction begins by explaining the purpose and provisions of Section 6672 of the Internal Revenue Code. It outlines that this section is primarily concerned with the responsible person's willful failure to fulfill their tax obligations. 2. Responsible Person Definition: The instruction clarifies who is considered a "responsible person" for the purpose of Section 6672. It describes that any individual who has the authority and control over the collection and payment of Federal tax withholding may be held responsible in case of non-compliance. 3. Willfulness Requirement: The jury instruction emphasizes the importance of establishing willful behavior in order to impose penalties under Section 6672. It explains that mere negligence or inadvertent errors do not meet the willfulness standard. 4. Knowledge of Delinquency: It is emphasized that the jury must determine whether the responsible person had knowledge of the failure to collect, account for, and pay over federal taxes withheld from employee wages. If the individual was aware of the delinquency and intentionally chose not to address it, the willfulness element may be satisfied. 5. Penalty Implications: The instruction provides an overview of the penalties associated with a violation of Section 6672. It explains that the penalty is equal to the full amount of unpaid taxes, allowing the IRS to hold responsible individuals personally liable for these debts. 6. Defense Arguments: The jury instruction also addresses potential defense arguments that the accused may present. It instructs the jury to consider any evidence of the responsible person's efforts to satisfy the tax obligations, demonstrate reasonable cause, or challenge the willfulness requirement. 7. Jury Decision-making: Finally, the instruction guides the jury on its responsibility to deliberate and determine the accused's liability under Section 6672. It emphasizes the need for careful consideration of the evidence presented during the trial. In summary, Puerto Rico Jury Instruction — 10.10.6 Section 6672 Penalty outlines the legal standards, requirements, and penalties related to an individual's willful failure to fulfill their tax obligations under Section 6672. By following this instruction, the jury can make an informed decision based on relevant evidence and arguments presented during the trial.

Puerto Rico Jury Instruction — 10.10.6 Section 6672 Penalty refers to a specific guideline provided to jurors in Puerto Rico regarding the penalties associated with Section 6672 of the Internal Revenue Code. This instruction is relevant when a taxpayer is accused of willful failure to collect, account for, and pay over federal taxes withheld from employee wages. In Puerto Rico, there are no different types of Jury Instruction 10.10.6 Section 6672 Penalty; rather, it is a single instruction that focuses on the implications and consequences of violating Section 6672. Here is a detailed description of what this instruction entails: 1. Section 6672 Explained: This instruction begins by explaining the purpose and provisions of Section 6672 of the Internal Revenue Code. It outlines that this section is primarily concerned with the responsible person's willful failure to fulfill their tax obligations. 2. Responsible Person Definition: The instruction clarifies who is considered a "responsible person" for the purpose of Section 6672. It describes that any individual who has the authority and control over the collection and payment of Federal tax withholding may be held responsible in case of non-compliance. 3. Willfulness Requirement: The jury instruction emphasizes the importance of establishing willful behavior in order to impose penalties under Section 6672. It explains that mere negligence or inadvertent errors do not meet the willfulness standard. 4. Knowledge of Delinquency: It is emphasized that the jury must determine whether the responsible person had knowledge of the failure to collect, account for, and pay over federal taxes withheld from employee wages. If the individual was aware of the delinquency and intentionally chose not to address it, the willfulness element may be satisfied. 5. Penalty Implications: The instruction provides an overview of the penalties associated with a violation of Section 6672. It explains that the penalty is equal to the full amount of unpaid taxes, allowing the IRS to hold responsible individuals personally liable for these debts. 6. Defense Arguments: The jury instruction also addresses potential defense arguments that the accused may present. It instructs the jury to consider any evidence of the responsible person's efforts to satisfy the tax obligations, demonstrate reasonable cause, or challenge the willfulness requirement. 7. Jury Decision-making: Finally, the instruction guides the jury on its responsibility to deliberate and determine the accused's liability under Section 6672. It emphasizes the need for careful consideration of the evidence presented during the trial. In summary, Puerto Rico Jury Instruction — 10.10.6 Section 6672 Penalty outlines the legal standards, requirements, and penalties related to an individual's willful failure to fulfill their tax obligations under Section 6672. By following this instruction, the jury can make an informed decision based on relevant evidence and arguments presented during the trial.