26 U.S.C. § 6671

Current through P.L. 116-155 (8/8/2020)
Section 6671 - Rules for application of assessable penalties
(a) Penalty assessed as tax

The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to "tax" imposed by this title shall be deemed also to refer to the penalties and liabilities provided by this subchapter.

(b) Person defined

The term "person", as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

26 U.S.C. § 6671

Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".

Secretary
The term "Secretary" means the Secretary of the Treasury or his delegate.
corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.