Utah 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.

Utah Jury Instruction — 10.10.6 Section 6672 Penalty is instruction provided to the members of the jury in Utah courts regarding the penalties associated with Section 6672 of the Internal Revenue Code. This instruction helps jurors understand the potential consequences individuals may face if found guilty of violating Section 6672. Section 6672 of the Internal Revenue Code is specifically related to the "Failure to Collect and Pay Over Tax or Attempt to Evade or Defeat Tax." Under this section, individuals who are responsible for collecting or paying over certain federal taxes but fail to do so can face substantial penalties. When discussing the Utah Jury Instruction — 10.10.6 Section 6672 Penalty, it is important to highlight the potential variations or types of penalties individuals may face if found guilty. These variations can include: 1. Civil Penalties: If an individual is found to have willfully failed to collect or pay over federal taxes but did not attempt to evade or defeat the tax, they may face civil penalties. These penalties typically involve fines or monetary assessments that the individual must pay to the Internal Revenue Service (IRS). 2. Criminal Penalties: In more severe cases where individuals are found guilty of willfully attempting to evade or defeat federal taxes, they may face criminal penalties. These penalties can range from fines to imprisonment, depending on the severity of the offense and the amount of taxes involved. 3. Trust Fund Recovery Penalty: Under Section 6672, the trust fund recovery penalty is also an important aspect to consider. This penalty can be imposed on individuals who are responsible for collecting, accounting, and paying over certain federal taxes but willfully fail to do so. The penalty typically represents the amount of the unpaid tax and can be assessed against individuals personally. It is important for jurors to fully understand the implications of Section 6672 and its associated penalties to make an informed decision during a trial. Jury Instruction — 10.10.6 serves as a guide to help the jurors comprehend the various penalties that may be applicable in specific cases, allowing them to assess the defendant's guilt or innocence accurately.