Wyoming Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors in the state of Wyoming during court proceedings related to tax liabilities under Section 6672 of the Internal Revenue Code. This instruction defines and explains the consequences and penalties imposed on individuals who are found guilty of violating Section 6672. Section 6672 of the Internal Revenue Code focuses on the Trust Fund Recovery Penalty (TARP), which holds individuals personally responsible for unpaid payroll taxes withheld from employees' wages. The Wyoming Jury Instruction — 10.10.6 educates jurors on the specific penalties associated with this violation and assists them in understanding their role in the legal process. The penalties outlined in this instruction can vary depending on the severity and intent of the violation. If a juror is assigned to a case involving a Section 6672 penalty, they may encounter different types of penalties, including: 1. Civil Penalties: In some cases, the Internal Revenue Service (IRS) may impose civil penalties on individuals found guilty of violating Section 6672. These penalties can be substantial and include fines, interest on the unpaid amount, and potential wage garnishments or liens. 2. Criminal Penalties: In certain situations, willful or intentional violations of Section 6672 can result in criminal charges. If convicted, individuals may face imprisonment, fines, or both. 3. Personal Liability: One crucial aspect of the Section 6672 penalty is the imposition of personal liability. If someone is determined to be a responsible person willfully failing to withhold and pay payroll taxes, they can be held personally liable for the unpaid amount. It is vital for jurors to understand these penalties and differentiate between accidental mistakes and intentional misconduct. They must carefully weigh the evidence presented during trial and determine if the defendant's actions meet the standards necessary for imposing a Section 6672 penalty. Overall, the Wyoming Jury Instruction — 10.10.6 Section 6672 Penalty aims to provide jurors with a comprehensive understanding of the penalties individuals may face when found guilty of violating Section 6672 of the Internal Revenue Code. By knowing the nuances of this penalty, jurors can make well-informed decisions, ensuring justice is served impartially in cases related to unpaid payroll taxes.