AUTHORITIES:  Enforcement Regs for the Internal Revenue Code
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26 CFR 301.6671-1 is the regulation that describes who the IRS may assess penalties against under the Internal Revenue Code:

[Code of Federal Regulations]
[Title 26, Volume 17, Parts 300 to 499]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6671-1]

[Page 402]

                       TITLE 26--INTERNAL REVENUE

Additions to the Tax and Additional Amounts--Table of Contents

Sec. 301.6671-1  Rules for application of assessable penalties.

(b) Person defined. For purposes of subchapter B of chapter 68, the term ``person'' 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.

Even more interesting, is that the above not only doesn’t apply to most Americans.  It also doesn’t apply to most corporations or partnerships either, because these corporations or partnerships must be registered in the District of Columbia.  State-chartered corporations or partnerships aren’t liable for IRS penalties either.  Furthermore, the only type of employee who can be penalized is an employee of a U.S. corporation registered in the District of Columbia and who is involved in reporting and complying with taxes for the corporation, and NOT for himself individually!

The table below provides a list of the enforcing regulations for Title 26, mostly under Subtitle F, which is Procedures and Administration.  

Table 3-5: Enforcement Regulations

Title 26 USC

Description

Location of Enforcement Regulations

6020

Returns prepared for or executed by Secretary

27 CFR Parts 53, 70

6201

Assessment authority

27 CFR Part 70

6203

Method of assessment

27 CFR Part 70

6212

Notice of deficiency

No Regulations

6213

Restrictions applicable to: deficiencies, petition to Tax Court

No Regulations

6214

Determination by Tax Court

No Regulations

6215

Assessment of deficiency found by Tax Court

No Regulations

6301

Collection authority

27 CFR Parts 24, 25, 53,70, 250, 270, 275

6303

Notice and demand for tax

27 CFR Parts 53, 70

6321

Lien for taxes

27 CFR Part 70

6331

Levy and Distraint

27 CFR Part 70

6332

Surrender of property subject to levy

27 CFR Part 70

6420

Gasoline used on farms

No Regulations

6601

Interest on underpayment, nonpayment, or extensions for payment, of tax

27 CFR Parts 70, 170, 194, 296

6651

Failure to file tax return or to pay tax

27 CFR Parts 24, 25, 70, 194

6671

Rules for application of assessable penalties

27 CFR Part 70

6672

Failure to collect and pay over tax, or attempt to evade or defeat tax

27 CFR Part 70

6701

Penalties for adding and abetting understatement of tax liability

27 CFR Part 70

6861

Jeopardy assessments of income, estate, and gift taxes

No Regulations

6902

Provisions of special application to transferees

No Regulations

7201

Attempt to evade or defeat tax

No Regulations

7203

Willful failure to file return, supply information, or pay tax

No Regulations

7206

Fraud and false statements

No Regulations

7207

Fraudulent returns, statements and other documents

27 CFR Part 70

7210

Failure to obey summons

No Regulations

7212

Attempts to interfere with administration of Internal Revenue Laws

27 CFR Parts 170, 270, 275, 290, 295, 296

7342

Penalty for refusal to permit entry, or examination

27 CFR Parts 24, 25, 170, 270, 275, 290, 295, 296

7343

Definition of term “person”

No Regulations

7344

Extenede application of penalties relating to officers of the Treasury Department

No Regulations

7401

Authorization (judicial proceedings)

27 CFR Part 70

7402

Jurisdiction of district courts

No Regulations

7403

Action to enforce lien or to suspend property to payment of tax

27 CFR Part 70

7454

Burden of proof in fraud, foundation manager, and transferee cases

No Regulations

7601

Canvass of districts for taxable persons and objects

27 CFR Part 70

7602

Examination of books and witnesses

27 CFR Parts 70, 170, 296

7603

Service of summons

27 CFR Part 70

7604

Enforcement of summons

27 CFR Part 70

7605

Time and place of examination

27 CFR Part 70

7608

Authority of Internal Revenue enforcement officeres

27 CFR Parts 70, 170, 296

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Last revision: December 30, 2006 04:52 PM
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