Failure to collect and pay over tax, or attempt to evade or defeat tax

FederalStatutes

Ask Donna

How this section applies to your facts.

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

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 828 ; Pub. L. 95–628, § 9(a) , Nov. 10, 1978 , 92 Stat. 3633 ; Pub. L. 101–239, title VII , §§ 7721(c)(9), 7737(a), Dec. 19, 1989 , 103 Stat. 2400 , 2404; Pub. L. 104–168, title IX , §§ 901(a), 903(a), 904(a), July 30, 1996 , 110 Stat. 1465–1467 ; Pub. L. 105–206, title III, § 3307(a) , (b), July 22, 1998 , 112 Stat. 744 ; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(D) , Mar. 23, 2018 , 132 Stat. 1200 .)

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.