Treasury Regulations · 26 CFR
§ 301.6672-1. Failure to collect and pay over tax, or attempt to evade or defeat tax.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6672
Cite as 26 CFR § 301.6672-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 3, 1967 by 32 FR 15241
- Last amended
- January 12, 2001 by T.D. 8939
- Issued under
- 26 U.S.C. § 6672
- Length
- 179 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
Any person required to collect, truthfully account for, and pay over any tax imposed by the Code who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. The penalty imposed by section 6672 applies only to the collection, accounting for, or payment over of taxes imposed on a person other than the person who is required to collect, account for, and pay over such taxes. No penalty under section 6653, relating to failure to pay tax, shall be imposed for any offense to which this section is applicable. For further guidance regarding the determination of the proper address for mailing the notice required under section 6672(b)(1), see § 301.6212-2.
[32 FR 15241, Nov. 3, 1967, as amended by T.D. 8939, 66 FR 2821, Jan. 12, 2001]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax
- § 6653 Failure to pay stamp tax
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8939 (66 FR 2821)
- Issued (32 FR 15241)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFRe7a848e7ecebb4b Additions to the Tax, Additional Amounts, and Assessable Penalties
- Additions to the Tax and Additional Amounts
Nearby sections
- § 301.6657-1 Bad checks.
- § 301.6658-1 Addition to tax in case of jeopardy.
- § 301.6659-1 Applicable rules.
- § 301.6671-1 Rules for application of assessable penalties.
- § 301.6672-1 Failure to collect and pay over tax, or attempt to evade or defeat tax.
- § 301.6673-1 Damages assessable for instituting proceedings before the Tax Court merely for delay.
- § 301.6674-1 Fraudulent statement or failure to furnish statement to employee.
- § 301.6678-1 Failure to furnish statements to payees.
- § 301.6679-1 Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982.