---
kind: "section"
citation: "26 U.S.C. § 6671"
title: "26"
title_heading: "Internal Revenue Code"
number: "6671"
heading: "Rules for application of assessable penalties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6671"
units:
  - "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. Rules for application of assessable penalties

- (a) **Penalty assessed as tax—** The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the [Secretary](/usc/26/7701.md?p=a-11-B), 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](/usc/26/7701.md?p=a-1)”, as used in this subchapter, [includes](/usc/26/7701.md?p=c) an officer or [employee](/usc/26/7701.md?p=a-20) of a [corporation](/usc/26/7701.md?p=a-3), or a [member](/usc/26/7701.md?p=j-4) or [employee](/usc/26/7701.md?p=a-20) of a [partnership](/usc/26/7701.md?p=a-2), who as such officer, [employee](/usc/26/7701.md?p=a-20), or [member](/usc/26/7701.md?p=j-4) is under a duty to perform the act in respect of which the violation occurs.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.