San Diego California Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction that provides guidance to juries in San Diego County, California regarding penalties associated with Section 6672 of the Internal Revenue Code (IRC). This section imposes penalties on individuals who willfully fail to collect, account for, or pay over withheld income and employment taxes. This specific jury instruction, 10.10.6, outlines the penalties that can be imposed under Section 6672. It emphasizes the importance of proving willfulness on the part of the defendant when determining the penalty to be imposed. The instruction explains that the penalty is equal to the unpaid amount of withheld taxes and may include additional interest and penalties. It also clarifies that the penalty is separate from any criminal charges that may be brought against the defendant. There are no different types of San Diego California Jury Instruction — 10.10.6 Section 6672 Penalty. However, there may be variations in the application of this instruction based on specific case circumstances, and juries may receive additional instructions depending on the facts presented. Keywords: San Diego California, Jury Instruction, 10.10.6, Section 6672 Penalty, legal instruction, San Diego County, Internal Revenue Code, penalties, willful failure, withheld taxes, interest, criminal charges, variations, case circumstances.