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§6672. Failure to collect and pay over tax, or attempt to evade or defeat tax — Inbound Citations

26 U.S.C. § 6672

Cited by 6 provisions in release 119-102.

Citations to 26 U.S.C. § 6672 as a whole

Citations to §6672(a)

  • 20 U.S.C. § 1099c(e)(6)
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    (6) Notwithstanding any other provision of law, any individual who—
    (A) the Secretary determines, in accordance with paragraph (2), exercises substantial control over an institution participating in, or seeking to participate in, a program under this subchapter;
    (B) is required to pay, on behalf of a student or borrower, a refund of unearned institutional charges to a lender, or to the Secretary; and
    (C) willfully fails to pay such refund or willfully attempts in any manner to evade payment of such refund,
    shall, in addition to other penalties provided by law, be liable to the Secretary for the amount of the refund not paid, to the same extent with respect to such refund that such an individual would be liable as a responsible person for a penalty under section 6672(a) of title 26 with respect to the nonpayment of taxes.
  • 26 U.S.C. § 6103(e)(9)
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    (9) If the Secretary determines that a person is liable for a penalty under section 6672(a) with respect to any failure, upon request in writing of such person, the Secretary shall disclose in writing to such person—
    (A) the name of any other person whom the Secretary has determined to be liable for such penalty with respect to such failure, and
    (B) whether the Secretary has attempted to collect such penalty from such other person, the general nature of such collection activities, and the amount collected.

Citations to §6672(b)