 | 1920 - 802 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax, shall, in addition to other penalties provided by law, be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | 1972 - 382 pages
...by regulations under authority of this title, or willfully attempts in any manner to evade or defeal any such tax or the payment thereof, shall, in addition...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. [Sec. 6653 as amended by sec. 86, Technical... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1972 - 1158 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.... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1975 - 728 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.... | |
 | United States. Law Enforcement Assistance Administration - 1976 - 326 pages
...other devices or methods prescribed by this title or by regulations under authority of this title, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax." "(a) In General. — For purposes of... | |
 | 1978 - 1156 pages
...this title who willfully fails to collect such tax, or truthfully account for any 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.... | |
 | 1982 - 438 pages
...or methods prescribed by the Code or regulations promulga' ed thereunder, or willfully attempts .: any manner to evade or defeat any such tax or the...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. (f) Joint returns. No person filing... | |
 | United States. Tax Court - 1998 - 396 pages
...other devices or methods prescribed by this title or by regulations under authority of this title, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. The text of these provisions as enacted... | |
 | Morton Glantz - 2003 - 692 pages
...withholding taxes] 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 ... be liable to a penalty equal to the total amount of the tax evaded .... 2. ??????? 3. 26 USC §6672(a).... | |
 | United States - 1939 - 780 pages
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat any such tax or the Eayment thereof, shall, in addition to other penalties provided by iw, be liable to a penalty of the... | |
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Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, and VIII, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof... 
