26 U.S.C. § 6672
E92922
26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
All labels observed (2)
| Label | Occurrences |
|---|---|
| 26 U.S.C. § 6672 canonical | 1 |
| Internal Revenue Code section 6672 | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T787964 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: 26 U.S.C. § 6672 Context triple: [Title 26 of the United States Code, hasSection, 26 U.S.C. § 6672]
-
A.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
B.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
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C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
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D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
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E.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: 26 U.S.C. § 6672 Target entity description: 26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
-
A.
Internal Revenue Code
The Internal Revenue Code is the comprehensive body of federal tax law in the United States that governs the assessment and collection of most national taxes.
-
B.
Tax Court Rules of Practice and Procedure
The Tax Court Rules of Practice and Procedure are the procedural rules that govern how cases are conducted, filed, and adjudicated before the United States Tax Court.
-
C.
Revenue Act of 1934
The Revenue Act of 1934 was a New Deal-era U.S. federal tax law that increased income and corporate taxes to raise government revenue during the Great Depression.
-
D.
Subchapter L
Subchapter L is the portion of the U.S. Internal Revenue Code that sets forth the federal income tax rules applicable to insurance companies.
-
E.
Subchapter J
Subchapter J is the portion of the U.S. Internal Revenue Code that governs the income taxation of estates, trusts, and their beneficiaries.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
Internal Revenue Code provision
ⓘ
United States federal statute ⓘ |
| administeredBy | Internal Revenue Service ⓘ |
| alsoKnownAs |
responsible person penalty
ⓘ
trust fund recovery penalty provision ⓘ |
| appliesTo |
Federal Insurance Contributions Act taxes
ⓘ
employment taxes required to be collected or withheld ⓘ persons other than the employer who are responsible for tax compliance ⓘ trust fund taxes ⓘ withheld income taxes ⓘ |
| appliesToPeriod | quarters or periods for which taxes were required to be collected or withheld ⓘ |
| appliesWhen |
person attempts in any manner to evade or defeat such tax or its payment
ⓘ
person required to collect, truthfully account for, and pay over tax fails to do so ⓘ |
| assessmentBasis | amount of tax not collected, accounted for, or paid over ⓘ |
| canApplyTo |
LLC managers or members with financial control
ⓘ
corporate officers ⓘ employees with authority over payroll and tax payments ⓘ other persons with significant control over corporate finances ⓘ partners in partnerships ⓘ |
| category | additions to the tax, additional amounts, and penalties ⓘ |
| chapterOf | Chapter 68 of the Internal Revenue Code ⓘ |
| citedAs |
26 U.S.C. 6672
ⓘ
IRC § 6672 ⓘ |
| codifiedIn | Title 26 of the United States Code ⓘ |
| collectionMethod | assessed and collected in the same manner as taxes ⓘ |
| doesNotRequire |
beneficial ownership of the business
ⓘ
receipt of personal benefit from the unpaid taxes ⓘ |
| enforcedBy |
Internal Revenue Service
ⓘ
surface form:
Internal Revenue Service Collection Division
|
| governs | liability of responsible persons for trust fund taxes ⓘ |
| imposes |
100 percent penalty equal to the amount of tax not collected or paid over
ⓘ
civil penalty for failure to collect, account for, or pay over tax ⓘ personal liability for certain unpaid taxes ⓘ |
| isDistinguishedFrom | penalties imposed directly on the employer entity ⓘ |
| isUsedIn | IRS trust fund recovery penalty investigations ⓘ |
| legalStandardForResponsiblePerson | person with duty and authority to collect, account for, or pay over tax ⓘ |
| legalStandardForWillfulness | voluntary, conscious, and intentional decision not to remit taxes ⓘ |
| liabilityNature | joint and several liability among responsible persons ⓘ |
| locatedInJurisdiction |
United States of America
ⓘ
surface form:
United States
|
| partOf | Internal Revenue Code ⓘ |
| penaltyLimit | penalty equals but does not exceed the amount of tax evaded or not paid over ⓘ |
| penaltyType | civil tax penalty ⓘ |
| protects |
United States Department of the Treasury
ⓘ
surface form:
United States Treasury
|
| purpose | to ensure payment of withheld trust fund taxes to the United States ⓘ |
| requires | assessment against specific individuals ⓘ |
| requiresElement |
responsible person status
ⓘ
willfulness ⓘ |
| subchapterOf | Subchapter B of Chapter 68 of the Internal Revenue Code ⓘ |
| subjectTo | judicial interpretation by federal courts ⓘ |
| taxType | assessable penalty ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: 26 U.S.C. § 6672 Description of subject: 26 U.S.C. § 6672 is a federal tax law provision that imposes personal liability and penalties on individuals responsible for willfully failing to collect, account for, or pay over certain employment and other trust fund taxes.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Internal Revenue Code section 6672