San Bernardino California Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction specific to the San Bernardino County jurisdiction, outlining the penalties associated with violating Section 6672 of the Internal Revenue Code. This instruction is provided to juries in cases where individuals or entities are accused of willfully failing to collect, account for, or pay withheld income and employment taxes to the IRS. Section 6672 of the Internal Revenue Code imposes a penalty known as the Trust Fund Recovery Penalty (TARP) on individuals who are responsible for collecting and paying withheld taxes but willfully fail to do so. These individuals are often referred to as "responsible persons." Under the San Bernardino California Jury Instruction — 10.10.6 Section 6672 Penalty, the penalties for violating Section 6672 are severe. If found guilty, the responsible person can be held personally liable for the unpaid portion of the withheld taxes, even if the taxes were collected on behalf of a business entity. The penalty is equal to the unpaid taxes. It is important to note that this jury instruction is specific to cases within the jurisdiction of San Bernardino County, California. Different jurisdictions may have variations in their jury instructions, but the principles and penalties outlined in San Bernardino California Jury Instruction — 10.10.6 Section 6672 Penalty generally align with other similar instructions throughout the United States. Some possible related keywords for this topic are: San Bernardino, California, jury instruction, Section 6672, penalty, Internal Revenue Code, responsible persons, Trust Fund Recovery Penalty, willful failure, unpaid taxes, withheld taxes, legal liabilities, IRS, tax evasion. It's important to consult with a legal professional who is knowledgeable in the specific jurisdiction and laws to receive accurate and up-to-date information regarding San Bernardino California Jury Instruction — 10.10.6 Section 6672 Penalty or any legal matter.