
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 107-16 Section 542(b)(5)(A)]
[CITE: 26USC6671]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 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.

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


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.

                  Section Referred to in Other Sections

    This section is referred to in sections 999, 6653 of this title.
