§6671 Rules for application of assessable penalties

Summary

Penalties and other amounts under this part must be paid when the Secretary gives notice and asks for them. They are handled the same way as taxes for assessing and collecting. Unless the law says otherwise, any mention of “tax” here also covers these penalties. The word “person” here also covers a corporation’s officer or employee, or a partner or partnership employee, when their job required them to do the act that led to the violation.