Santa Clara California Jury Instruction — 10.10.6 Section 6672 Penalty is a legal instruction provided to jurors in Santa Clara, California, regarding penalties under section 6672 of the Internal Revenue Code. This instruction is related to the failure to pay taxes withheld from employee wages, commonly known as the Trust Fund Recovery Penalty (TARP). The Section 6672 Penalty is a provision that holds individuals, often referred to as "responsible persons," personally liable for the unpaid trust fund taxes of a business entity. It applies to individuals who have control over the financial affairs and decision-making processes of a business, particularly those responsible for withholding and paying employment taxes. Jurors in Santa Clara, California, receive this instruction to understand the specific penalties that may be imposed on individuals found guilty of failing to pay these withheld taxes. The instruction plays a crucial role in guiding jurors in determining the liability of responsible persons and the appropriate penalties to be imposed. The Santa Clara California Jury Instruction — 10.10.6 Section 6672 Penalty is the primary instruction, and there are no different types specifically mentioned. However, variations of this penalty instruction may exist depending on the specific circumstances of the case or any updates to legal requirements. Some relevant keywords related to Santa Clara California Jury Instruction — 10.10.6 Section 6672 Penalty include: 1. Trust Fund Recovery Penalty (TARP) 2. Santa Clara County jury instructions 3. Internal Revenue Code Section 6672 4. Responsible persons 5. Failure to pay employment taxes 6. Personal liability for unpaid taxes 7. Tax withholding and payment obligations 8. Financial control and decision-making authority 9. Determining liability 10. Penalties for non-compliance. It is important to note that the actual content and details of the Santa Clara California Jury Instruction — 10.10.6 Section 6672 Penalty may vary and should be consulted directly from the relevant legal authorities or resources.