Chicago Illinois Jury Instruction - 10.10.6 Section 6672 Penalty

• Category: Federal - Jury Instructions - Tax Refund Suit
• State: Multi-State
• City: Chicago
• 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. Chicago Illinois Jury Instruction — 10.10.6 Section 6672 Penalty aims to provide guidance to juries in cases involving Section 6672 of the Internal Revenue Code. This instruction pertains specifically to penalties related to the failure to pay withheld income and employment taxes. Section 6672 Penalty: In Chicago, Illinois, the jury is instructed on the severity and implications of Section 6672 of the Internal Revenue Code, which deals with penalties associated with the non-payment of withheld income and employment taxes. This instruction details the following key points: 1. Definition of Section 6672: The instruction outlines the precise language and meaning of Section 6672, emphasizing that it imposes penalties on responsible individuals who willfully fail to collect, account for, or pay the required taxes. 2. Elements required for a Section 6672 penalty: The instruction specifies the essential elements that must be proven by the government in order to impose a Section 6672 penalty. These elements typically include establishing that the defendant had significant control within the company and the authority to pay the taxes but intentionally chose not to do so. 3. Willful Failure to Pay: The instruction explains that in order to levy a Section 6672 penalty, it must be proven beyond reasonable doubt that the individual's failure to pay was willful, meaning it was intentional, voluntary, and with knowledge of the legal responsibility to pay the withheld taxes. 4. Responsible Persons: The instruction identifies who can be considered a "responsible person" under Section 6672. This typically encompasses officers, directors, and individuals with significant control over the company's finances. 5. Defense and Exception: The instruction may also cover any potential defenses or exceptions that can be raised by the accused, such as demonstrating that they were not a responsible person or that their failure to pay was not willful. Different types of Chicago Illinois Jury Instruction — 10.10.6 Section 6672 Penalty may differ based on the specific circumstances of the case and the unique instructions provided by the judge. The judge might modify or tailor the instruction according to the evidence presented and the relevant legal precedents.

Chicago Illinois Jury Instruction — 10.10.6 Section 6672 Penalty aims to provide guidance to juries in cases involving Section 6672 of the Internal Revenue Code. This instruction pertains specifically to penalties related to the failure to pay withheld income and employment taxes. Section 6672 Penalty: In Chicago, Illinois, the jury is instructed on the severity and implications of Section 6672 of the Internal Revenue Code, which deals with penalties associated with the non-payment of withheld income and employment taxes. This instruction details the following key points: 1. Definition of Section 6672: The instruction outlines the precise language and meaning of Section 6672, emphasizing that it imposes penalties on responsible individuals who willfully fail to collect, account for, or pay the required taxes. 2. Elements required for a Section 6672 penalty: The instruction specifies the essential elements that must be proven by the government in order to impose a Section 6672 penalty. These elements typically include establishing that the defendant had significant control within the company and the authority to pay the taxes but intentionally chose not to do so. 3. Willful Failure to Pay: The instruction explains that in order to levy a Section 6672 penalty, it must be proven beyond reasonable doubt that the individual's failure to pay was willful, meaning it was intentional, voluntary, and with knowledge of the legal responsibility to pay the withheld taxes. 4. Responsible Persons: The instruction identifies who can be considered a "responsible person" under Section 6672. This typically encompasses officers, directors, and individuals with significant control over the company's finances. 5. Defense and Exception: The instruction may also cover any potential defenses or exceptions that can be raised by the accused, such as demonstrating that they were not a responsible person or that their failure to pay was not willful. Different types of Chicago Illinois Jury Instruction — 10.10.6 Section 6672 Penalty may differ based on the specific circumstances of the case and the unique instructions provided by the judge. The judge might modify or tailor the instruction according to the evidence presented and the relevant legal precedents.