---
kind: "section"
citation: "26 U.S.C. § 7501"
title: "26"
title_heading: "Internal Revenue Code"
number: "7501"
heading: "Liability for taxes withheld or collected"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7501"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 77 — Miscellaneous Provisions"
---

# §7501. Liability for taxes withheld or collected

- (a) **General rule—** Whenever any [person](/usc/26/7701.md?p=a-1) is required to collect or withhold any internal revenue tax from any other [person](/usc/26/7701.md?p=a-1) and to pay over such tax to the [United States](/usc/26/7701.md?p=a-9), the amount of tax so collected or withheld shall be held to be a special fund in trust for the [United States](/usc/26/7701.md?p=a-9). The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations ([including](/usc/26/7701.md?p=c) penalties) as are applicable with respect to the taxes from which such fund arose.
- (b) **Penalties—** For penalties applicable to violations of this section, see sections [6672](/usc/26/6672.md) and 7202.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 895.)