# 26 U.S.C. § 6671: Rules for application of assessable penalties

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6671>. Cite pinpoints as 26 U.S.C. § 6671(a)(1).

## § 6671(a) Penalty assessed as tax

The penalties and liabilities provided by this subchapter shall be paid upon notice and demand by the Secretary, 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.

## § 6671(b) Person defined

The term “person”, as used in this subchapter, includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

## Regulations

- [Treas. Reg. § 301.6671-1](/26/reg/301.6671-1.md): Rules for application of assessable penalties. (interprets § 6671)

## Leading cases

- [Slodov v. United States, 436 U.S. 238 (1978)](https://www.courtlistener.com/opinion/109863/slodov-v-united-states/)
- [National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012)](https://www.courtlistener.com/opinion/809122/national-federation-of-independent-business-v-sebelius/)
- [Sage v. United States, 908 F.2d 18 (5th Cir. 1990)](https://www.courtlistener.com/opinion/544649/john-a-sage-v-united-states/)

## Connections

Cites: none

Cited by: § 999 Reports by taxpayers; determinations; § 6653 Failure to pay stamp tax

Derived from: 1939 § 1718(c); 1939 § 1718(d); 1939 § 1821(a)(3); 1939 § 1821(a)(4); 1939 § 2557(b)(4); 1939 § 2557(b)(8); 1939 § 2707(a); 1939 § 2707(d)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 828
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834