Texas 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. Texas Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to the jury in certain Texas court cases involving the potential penalty for violating Section 6672 of the Internal Revenue Code. This instruction is typically given in cases where the defendant is accused of willfully failing to collect, account for, or pay over withholding taxes to the IRS. Section 6672 of the Internal Revenue Code imposes a penalty known as the Trust Fund Recovery Penalty (TARP), which holds individuals personally liable for the unpaid withholding taxes of a business entity. This penalty applies to responsible persons within the organization who have the authority or control over the business's finances and decision-making processes. The Texas Jury Instruction — 10.10.6 Section 6672 Penalty provides guidance to the jury on how they should consider the evidence presented in the case to determine whether the defendant is guilty of the alleged violation. The jury will have to decide if the defendant acted willfully and with the knowledge of the failure to collect, account for, or pay over the withholding taxes. It is important to note that there are no different types of Texas Jury Instruction — 10.10.6 Section 6672 Penalty. However, the application of this instruction may vary depending on the specific facts and circumstances of the case being tried. The jury will consider the evidence presented and apply the law to determine the guilt or innocence of the defendant. Keywords: Texas Jury Instruction, 10.10.6, Section 6672 Penalty, Internal Revenue Code, trust fund recovery penalty, withholding taxes, responsible person, willful failure, evidence, guilty, innocent.

Texas Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to the jury in certain Texas court cases involving the potential penalty for violating Section 6672 of the Internal Revenue Code. This instruction is typically given in cases where the defendant is accused of willfully failing to collect, account for, or pay over withholding taxes to the IRS. Section 6672 of the Internal Revenue Code imposes a penalty known as the Trust Fund Recovery Penalty (TARP), which holds individuals personally liable for the unpaid withholding taxes of a business entity. This penalty applies to responsible persons within the organization who have the authority or control over the business's finances and decision-making processes. The Texas Jury Instruction — 10.10.6 Section 6672 Penalty provides guidance to the jury on how they should consider the evidence presented in the case to determine whether the defendant is guilty of the alleged violation. The jury will have to decide if the defendant acted willfully and with the knowledge of the failure to collect, account for, or pay over the withholding taxes. It is important to note that there are no different types of Texas Jury Instruction — 10.10.6 Section 6672 Penalty. However, the application of this instruction may vary depending on the specific facts and circumstances of the case being tried. The jury will consider the evidence presented and apply the law to determine the guilt or innocence of the defendant. Keywords: Texas Jury Instruction, 10.10.6, Section 6672 Penalty, Internal Revenue Code, trust fund recovery penalty, withholding taxes, responsible person, willful failure, evidence, guilty, innocent.