# 26 U.S.C. § 6672: Failure to collect and pay over tax, or attempt to evade or defeat tax

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6672

## Section

- **Citation:** 26 U.S.C. § 6672
- **Heading:** Failure to collect and pay over tax, or attempt to evade or defeat tax
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## 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 .)

## Nearby sections

- [26 U.S.C. § 6671 Rules for application of assessable penalties](https://www.frixlaw.com/law-library/statutes/usc_t26_s6671.md)
- [26 U.S.C. § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax](https://www.frixlaw.com/law-library/statutes/usc_t26_s6672.md)
- [26 U.S.C. § 6673 Sanctions and costs awarded by courts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6673.md)
- [26 U.S.C. § 6674 Fraudulent statement or failure to furnish statement to employee](https://www.frixlaw.com/law-library/statutes/usc_t26_s6674.md)
- [26 U.S.C. § 6675 Excessive claims with respect to the use of certain fuels](https://www.frixlaw.com/law-library/statutes/usc_t26_s6675.md)
- [26 U.S.C. § 6676 Erroneous claim for refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6676.md)
- [26 U.S.C. § 6677 Failure to file information with respect to certain foreign trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6677.md)
- [26 U.S.C. § 6678 Repealed. Pub. L. 99–514, title XV, § 1501(d)(2) , Oct. 22, 1986 , 100 Stat. 2740 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6678.md)
- [26 U.S.C. § 6679 Failure to file returns, etc., with respect to foreign corporations or foreign partnerships](https://www.frixlaw.com/law-library/statutes/usc_t26_s6679.md)
- [26 U.S.C. § 6680 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(A)(vi)(I) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6680.md)
- [26 U.S.C. § 6681 Repealed. Pub. L. 94–455, title XIX, § 1904(b)(10)(D)(i) , Oct. 4, 1976 , 90 Stat. 1817 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6681.md)
- [26 U.S.C. § 6682 False information with respect to withholding](https://www.frixlaw.com/law-library/statutes/usc_t26_s6682.md)
- [26 U.S.C. § 6683 Repealed. Pub. L. 109–135, title IV, § 403(n)(3)(A) , Dec. 21, 2005 , 119 Stat. 2626 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6683.md)
- [26 U.S.C. § 6684 Assessable penalties with respect to liability for tax under chapter 42](https://www.frixlaw.com/law-library/statutes/usc_t26_s6684.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6672. Check the current official text before relying on it. Not legal advice.