§6671 Rules for Application of Assessable Penalties

Summary

Penalties and other liabilities must be paid when the Secretary sends a notice and demand. They are handled and collected the same way as taxes, and when this title refers to a "tax" it usually also means these penalties unless it says otherwise. The word "person" also includes a corporation’s officer or employee, or a partner or partnership employee, if that person was the one responsible for doing the act that led to the violation.