Los Angeles California Jury Instruction - 10.10.6 Section 6672 Penalty

• Category: Federal - Jury Instructions - Tax Refund Suit
• State: Multi-State
• County: Los Angeles
• 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. Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction specific to the jurisdiction of Los Angeles, California. It pertains to penalties associated with Section 6672 of the Internal Revenue Code (IRC). This instruction dictates the potential consequences for individuals who willfully fail to pay or withhold taxes that are to be withheld under the IRC Section 6672. Under this section, two types of penalties may apply: 1. Civil Penalty: The first type of penalty is a civil penalty. This penalty can be imposed if an individual, who is responsible for paying or withholding taxes, fails to do so willfully. The amount of the penalty can be up to the total amount of taxes that were not paid or withheld. However, it is important to note that this penalty only applies if the responsible individual had funds or assets available to pay the taxes but intentionally chose not to do so. 2. Criminal Penalty: The second type of penalty is a criminal penalty. This penalty can be imposed if an individual willfully fails to pay or withhold taxes and does so with the intent to evade or defeat taxes owed. The criminal penalty for violating Section 6672 can include fines and potential imprisonment. Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guide for the jury when deciding on the appropriate penalty for individuals involved in tax evasion or willful failure to pay or withhold taxes. By providing clear instructions regarding the penalties associated with Section 6672, this instruction ensures fair and consistent decision-making in Los Angeles courtrooms. It is crucial to consult with legal professionals and thoroughly review the specific language and requirements of Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty when dealing with tax-related matters in Los Angeles, California courts to ensure accurate understanding and compliance with the law.

Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction specific to the jurisdiction of Los Angeles, California. It pertains to penalties associated with Section 6672 of the Internal Revenue Code (IRC). This instruction dictates the potential consequences for individuals who willfully fail to pay or withhold taxes that are to be withheld under the IRC Section 6672. Under this section, two types of penalties may apply: 1. Civil Penalty: The first type of penalty is a civil penalty. This penalty can be imposed if an individual, who is responsible for paying or withholding taxes, fails to do so willfully. The amount of the penalty can be up to the total amount of taxes that were not paid or withheld. However, it is important to note that this penalty only applies if the responsible individual had funds or assets available to pay the taxes but intentionally chose not to do so. 2. Criminal Penalty: The second type of penalty is a criminal penalty. This penalty can be imposed if an individual willfully fails to pay or withhold taxes and does so with the intent to evade or defeat taxes owed. The criminal penalty for violating Section 6672 can include fines and potential imprisonment. Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty serves as a guide for the jury when deciding on the appropriate penalty for individuals involved in tax evasion or willful failure to pay or withhold taxes. By providing clear instructions regarding the penalties associated with Section 6672, this instruction ensures fair and consistent decision-making in Los Angeles courtrooms. It is crucial to consult with legal professionals and thoroughly review the specific language and requirements of Los Angeles California Jury Instruction — 10.10.6 Section 6672 Penalty when dealing with tax-related matters in Los Angeles, California courts to ensure accurate understanding and compliance with the law.