| 1996 - 792 pages
...the Code 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...such tax or the payment thereof, shall, in addition to other penalties, be liable to a penalty equal to the total amount of the tax evaded, or not collected,... | |
| 2000 - 812 pages
...tickets, books or other devices or methods prescribed by the Code or regulations promulgated thereunder, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, to addition to other penalties provided by law, be liable to a penalty of 50 percent of the total amount... | |
| United States. Internal Revenue Service - 1954 - 726 pages
...willfully fails to pay, collect, or truthfully account for and pay over the tax imposed by section 2707(a), or willfully attempts in any manner to evade or defeat...the same manner as taxes are assessed and collected. * • *. ******* (d) The term "person" as used in this section includes an officer or employee of a... | |
| United States. Congress. House. Committee on the District of Columbia - 1956 - 358 pages
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this title, or willfully attempts in any manner to evade or defeat...paid, collected, or accounted for and paid over, to be imposed and collected in the same manner as personal property taxes are collected. (d) The term "person"... | |
| 1960 - 510 pages
...fails to collect such tax, or truthfully account for and pay over such tax, or willf ully attempts in any manner to evade or defeat any such tax or the payment thereof, shall. In addition to other penalties, be liable to a penalty equal to the total amount of the tax evaded, or not collected,... | |
| United States. Internal Revenue Service - 1978 - 636 pages
...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...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."... | |
| 1969 - 372 pages
...tickets, books or other devices or methods prescribed by the Code or regulations promulgated thereunder, or willfully attempts in any manner to evade or defeat...thereof, shall, in addition to other penalties provided by law, 'oe liable to a penalty of 50 percent of the total amount of the underpayment of the tax. §... | |
| United States. Internal Revenue Service - 1978 - 630 pages
...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. . . ." The Court of Appeals held that petitioner was personally liable for the unpaid taxes under §... | |
| United States. Advisory Commission on Intergovernmental Relations - 1971 - 354 pages
...pay over such tax or willfully attempts in any manner to evade or defeat the tax or the pay31 ment thereof, shall, in addition to other penalties provided by law be liable to a penalty equal to the 32 total amount of the tax evaded, or not collected, or not accounted for and paid over.... | |
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