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26 U.S.C. § 6672 — Failure to collect and pay over tax, or attempt to evade or defeat tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable.
**(b) Preliminary notice requirement**
(1) **In general** — No penalty shall be imposed under subsection (a) unless the Secretary notifies the taxpayer in writing by mail to an address as determined under section 6212(b) or in person that the taxpayer shall be subject to an assessment of such penalty.
(2) **Timing of notice** — The mailing of the notice described in paragraph (1) (or, in the case of such a notice delivered in person, such delivery) shall precede any notice and demand of any penalty under subsection (a) by at least 60 days.
(3) **Statute of limitations** — If a notice described in paragraph (1) with respect to any penalty is mailed or delivered in person before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such penalty shall not expire before the later of—
(A) the date 90 days after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination wit
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Stable record: federal_law:legal_authorities:record_usc_73c6e58604aa34571e7eb64b
Source file: Laws/federal/codes/united-states-code/title-26/section-6672-failure-to-collect-and-pay-over-tax-or-attempt-to-evade-or-defeat-tax--74c6bec778.md
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Source location: Title 26, Chapter 68, § 6672; chapter-068-additions-to-the-tax-additional-amounts-and-assessable-penalties.md
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**(a) General rule** Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No penalty shall be imposed under section 6653 or part II of subchapter A of chapter 68 for any offense to which this section is applicable.
**(b) Preliminary notice requirement**
(1) **In general** — No penalty shall be imposed under subsection (a) unless the Secretary notifies the taxpayer in writing by mail to an address as determined under section 6212(b) or in person that the taxpayer shall be subject to an assessment of such penalty.
(2) **Timing of notice** — The mailing of the notice described in paragraph (1) (or, in the case of such a notice delivered in person, such delivery) shall precede any notice and demand of any penalty under subsection (a) by at least 60 days.
(3) **Statute of limitations** — If a notice described in paragraph (1) with respect to any penalty is mailed or delivered in person before the expiration of the period provided by section 6501 for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such penalty shall not expire before the later of—
(A) the date 90 days after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely protest of the proposed assessment, the date 30 days after the Secretary makes a final administrative determination with respect to such protest.
(4) **Exception for jeopardy** — This subsection shall not apply if the Secretary finds that the collection of the penalty is in jeopardy.
**(c) Extension of period of collection where bond is filed**
(1) **In general** — If, within 30 days after the day on which notice and demand of any penalty under subsection (a) is made against any person, such person—
(A) pays an amount which is not less than the minimum amount required to commence a proceeding in court with respect to his liability for such penalty,
(B) files a claim for refund of the amount so paid, and
(C) furnishes a bond which meets the requirements of paragraph (3),
no levy or proceeding in court for the collection of the remainder of such penalty shall be made, begun, or prosecuted until a final resolution of a proceeding begun as provided in paragraph (2). Notwithstanding the provisions of section 7421(a), the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court. Nothing in this paragraph shall be construed to prohibit any counterclaim for the remainder of such penalty in a proceeding begun as provided in paragraph (2).
(2) **Suit must be brought to determine liability for penalty** — If, within 30 days after the day on which his claim for refund with respect to any penalty under subsection (a) is denied, the person described in paragraph (1) fails to begin a proceeding in the appropriate United States district court (or in the Court of Federal Claims) for the determination of his liability for such penalty, paragraph (1) shall cease to apply with respect to such penalty, effective on the day following the close of the 30-day period referred to in this paragraph.
(3) **Bond** — The bond referred to in paragraph (1) shall be in such form and with such sureties as the Secretary may by regulations prescribe and shall be in an amount equal to 1½ times the amount of excess of the penalty assessed over the payment described in paragraph (1).
(4) **Suspension of running of period of limitations on collection** — The running of the period of limitations provided in section 6502 on the collection by levy or by a proceeding in court in respect of any penalty described in paragraph (1) shall be suspended for the period during which the Secretary is prohibited from collecting by levy or a proceeding in court.
(5) **Jeopardy collection** — If the Secretary makes a finding that the collection of the penalty is in jeopardy, nothing in this subsection shall prevent the immediate collection of such penalty.
**(d) Right of contribution where more than 1 person liable for penalty** If more than 1 person is liable for the penalty under subsection (a) with respect to any tax, each person who paid such penalty shall be entitled to recover from other persons who are liable for such penalty an amount equal to the excess of the amount paid by such person over such person’s proportionate share of the penalty. Any claim for such a recovery may be made only in a proceeding which is separate from, and is not joined or consolidated with—
(1) an action for collection of such penalty brought by the United States, or
(2) a proceeding in which the United States files a counterclaim or third-party complaint for the collection of such penalty.
**(e) Exception for voluntary board members of tax-exempt organizations** No penalty shall be imposed by subsection (a) on any unpaid, volunteer member of any board of trustees or directors of an organization exempt from tax under subtitle A if such member—
(1) is solely serving in an honorary capacity,
(2) does not participate in the day-to-day or financial operations of the organization, and
(3) does not have actual knowledge of the failure on which such penalty is imposed.
The preceding sentence shall not apply if it results in no person being liable for the penalty imposed by subsection (a).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The amount of any deduction or credit allowed by this subtitle shall be taken for the taxable year which is the proper taxable year under the method of accounting used in computing taxable income.
**(b) Special rule in case of death** In the case of the death of a taxpayer whose taxable income is computed under an accrual method of accounting, any amount accrued as a deduction or credit only by reason of the death of the taxpayer shall not be allowed in computing taxable income for the period in which falls the date of the taxpayer’s death.
**(c) Accrual of real property taxes**
(1) **In general** — If the taxable income is computed under an accrual method of accounting, then, at the election of the taxpayer, any real property tax which is related to a definite period of time shall be accrued ratably over that period.
(2) **When election may be made**
(A) *Without consent* — A taxpayer may, without the consent of the Secretary, make an election under this subsection for his first taxable year in which he incurs real property taxes. Such an election shall be made not later than the time prescribed by law for filing the return for such year (including extensions thereof).
(B) *With consent* — A taxpayer may, with the consent of the Secretary, make an election under this subsection at any time.
**(d) Limitation on acceleration of accrual of taxes**
(1) **General rule** — In the case of a taxpayer whose taxable income is computed under an accrual method of accounting, to the extent that the time for accruing taxes is earlier than it would be but for any action of any taxing jurisdiction taken after December 31, 1960, then, under regulations prescribed by the Secretary, such taxes shall be treated as accruing at the time they would have accru
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 461
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The following expenses and claims have priority in the following order:
(1) First:
(A) Allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition in a case under this title, are owed to or recoverable by a spouse, former spouse, or child of the debtor, or such child’s parent, legal guardian, or responsible relative, without regard to whether the claim is filed by such person or is filed by a governmental unit on behalf of such person, on the condition that funds received under this paragraph by a governmental unit under this title after the date of the filing of the petition shall be applied and distributed in accordance with applicable nonbankruptcy law.
(B) Subject to claims under subparagraph (A), allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition, are assigned by a spouse, former spouse, child of the debtor, or such child’s parent, legal guardian, or responsible relative to a governmental unit (unless such obligation is assigned voluntarily by the spouse, former spouse, child, parent, legal guardian, or responsible relative of the child for the purpose of collecting the debt) or are owed directly to or recoverable by a governmental unit under applicable nonbankruptcy law, on the condition that funds received under this paragraph by a governmental unit under this title after the date of the filing of the petition be applied and distributed in accordance with applicable nonbankruptcy law.
(C) If a trustee is appointed or elected under section 701, 702, 703, 1104, 1202, or 1302, the administrative expenses of the trustee allowed under paragraphs (1)(A), (2), and (6) of section 503(b) shall be paid before payment of claims under subparagraphs (A)
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Extensions of time**
(1) For bond where time to pay tax or deficiency has been extended, see section 6165.
(2) For bond to stay collection of a jeopardy assessment, see section 6863.
(3) For bond to stay assessment and collection prior to review of a Tax Court decision, see section 7485.
(4) For a bond to stay collection of a penalty assessed under section 6672, see section 6672(b).
(5) For bond in case of an election to postpone payment of estate tax where the value of a reversionary or remainder interest is included in the gross estate, see section 6165.
**(b) Release of lien or seized property**
(1) For the release of the lien provided for in section 6325 by furnishing the Secretary a bond, see section 6325(a)(2).
(2) For bond to obtain release of perishable goods which have been seized under forfeiture proceeding, see section 7324(3).
(3) For bond to release perishable goods under levy, see section 6336.
(4) For bond executed by claimant of seized goods valued at $100,000 or less, see section 7325(3).
**(c) Miscellaneous**
(1) For bond as a condition precedent to the allowance of the credit for accrued foreign taxes, see section 905(c).
(2) For bonds relating to alcohol and tobacco taxes, see generally subtitle E.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7103
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax** Except as provided in sections 6015(e), 6212(a) and (c), 6213(a), 6232(c), 6330(e)(1), 6331(i), 6672(c), 6694(c), 7426(a) and (b)(1), 7429(b), and 7436, no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed.
**(b) Liability of transferee or fiduciary** No suit shall be maintained in any court for the purpose of restraining the assessment or collection (pursuant to the provisions of chapter 71) of—
(1) the amount of the liability, at law or in equity, of a transferee of property of a taxpayer in respect of any internal revenue tax, or
(2) the amount of the liability of a fiduciary under [section 3713(b) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/b&num=0&edition=prelim), United States Code, in respect of any such tax.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7421
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Federal law — U.S. Code and appendices · legal_authorities
Page 3785
TITLE 26—INTERNAL REVENUE CODE
§ 6672
Pub. L. 94–455, title XII, § 1203(i)(3), title XVI,
§ 1601(b)(2), title XIX, § 1904(b)(10)(A)(vi)(II), (D)(ii),
(E)(ii), Oct. 4, 1976, 90 Stat. 1694, 1746, 1817, struck out
item 6680 ‘‘Failure to file interest equalization tax re-
turns’’, item 6681 ‘‘False equalization tax certificates’’
and item 6689 ‘‘Failure by certain foreign issuers and
obligors to comply with United States investment
equalization tax requirements’’ and added item 6694
‘‘Understatement of taxpayer’s liability by income tax
return preparer’’ and items 6695 to 6697.
1974—Pub. L. 93–406, title II, §§ 1016(b)(3), 1031(b)(2)(B),
1033(d), 2002(h)(4), Sept. 2, 1974, 88 Stat. 932, 946, 948, 971,
substituted ‘‘6688’’ for ‘‘6687’’ as section number in item
relating to assessable penalties with respect to infor-
mation required to be furnished under section 7654, and
added items 6690, 6692, and 6693.
1973—Pub. L. 93–17, § 3(d)(3)(B), Apr. 10, 1973, 87 Stat.
17, added item 6689.
1972—Pub. L. 92–606, § 1(f)(7), Oct. 31, 1972, 86 Stat. 1497,
added item 6687 relating to assessable penalties with re-
spect to information required to be furnished under sec-
tion 7654.
Pub. L. 92–512, title I, § 144(b)(2), Oct. 20, 1972, 86 Stat.
936, added item 6687 relating to failure to supply infor-
mation with respect to place of residence.
1970—Pub. L. 91–258, title II, § 207(d)(13), May 21, 1970,
84 Stat. 249, substituted ‘‘fuels’’ for ‘‘gasoline’’ in item
6675.
1969—Pub. L. 91–172, title I, § 101(j)(60), Dec. 30, 1969, 83
Stat. 532, added items 6684 and 6685.
1966—Pub. L. 89–809, title I, § 104(h)(4)(B), Nov. 13, 1966,
80 Stat. 1560, added item 6683.
Pub. L. 89–368, title I, § 101(e)(4)(B), Mar. 15, 1966, 80
Stat. 62, added item 6682.
1965—Pub. L.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6672
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