§6671 — Rules for application of assessable penalties

And as relevant here, section 6671 provides that the so-called "assessable penalties" imposed under subchapter B ofchapter 68--including the 8(...continued) LHDS's penalty hearing before AO Olson.

Section 6671 provides in relevant part that assessable penalties, including TFRPs under section 6672, shall be assessed and collected in the same manner as taxes against a person, including an officer or employee ofa corporation, who is under a duty to comply with the requirements ofsection 6672.

1989) ("Indeed, it does not appear that section 6671 dictates any particular assessmentperiod for section 6700 penalties, which do not relate to any specific tax.").

1989) ("Indeed, it does not appear that section 6671 dictates any particular assessmentperiod for section 6700 penalties, which do not relate to any specific tax.").

As further support for this conclusion the District Court cited section 6671, cap- tioned "Rules for Application ofAssessable Penalties." Section 6671(a) provides 3The U.S.

Section 7491(c) provides that “the Secretary shall have the burden of production in any court proceeding with respect to the liability of any individual for any penalty, addition to tax, or additional amount imposed by this title.” (Emphasis added.) In NT, Inc.

Served 03/25/24 2 [*2] According to petitioner (1) he was not at the relevant time a responsible person within the meaning of section 6671 or section 6672, but even if he was, (2) he was not provided proper notice of the proposed TFRP assessment as required by section 6672(b)(1), but even if he was a responsible person who was properly notified as required by section 6672(b), (3) respondent’s determination to proceed with collection of the underlying liability is an abuse

Waltner in the September 3 order that his argument that he was not a person under section 6671was frivolous and warned him that the Court can impose a penalty under section 6673 ifit finds that he "instituted or maintained this proceeding primarily for delay or that he took a position that is frivolous or groundless." Mr.

Such persons are referred to as "responsible persons", a term which may be broadly applied. Mason v. Commissioner, 132 T.C. 301, 321 (2009). III. CDP Generally Section 6320(a)(1) requires the Secretaryto provide written notice to a taxpayerwhen the Secretaryhas filed an NFTL against the taxpayer's property and propertyrights. See also se

But caselaw has firmly established that section 6671's definition of"person" includes officers and employees, but certainly does not exclude all others.

See generally Logal v .

As set forth in section 6671, penalties for the failure to collect, account for, and pay over trust fund taxes are assessed and collected in the same manner as tax against a person including “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 duties referred to

Commissioner, T.C. Memo. 2009-2. Certain penalties imposed under subchapter B of chapter 68 are explicitly exempt from the deficiency procedures. No such explicit limitation is found in section 6707A. Section 6707A’s silence as to deficiency proceedings, however, does not vest this Court with jurisdiction. This Court and others

See generally Logal v .