Title 26, Internal Revenue CodeRelease 119-110
§6671 Rules for Application of Assessable Penalties
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6671
Summary
Treat penalties and liabilities like taxes: the Secretary can demand payment, and they are collected the same way. "Person" means a corporate officer or employee, or a partner or partnership employee, who was required to do the act that caused the violation.
Full Legal Text
Title 26, §6671
Internal Revenue Code, Source: USLM XML via OLRC
(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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6671
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110