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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 |