(a) General rule. Any
person required to collect, truthfully account for, and pay over any tax imposed
by this title who willfully fails to collect such tax, or truthfully account for
and pay over such tax, or willfully at-tempts in any manner to evade or defeat
any such tax or the payment thereof, shall, in addition to other penalties
provided by law, be liable to a penalty equal to the total amount of the tax
evaded, or not collected, or not accounted for and paid over. No penalty shall
be imposed under section 6653 or part II of subchapter A of chapter 68 for any
offense to which this section is applicable.
(b) Preliminary notice requirement.
(1) In general. No penalty
shall be imposed under subsection
(a) unless the Secretary notifies the taxpayer
in writing by mail to an address as determined under section 6212(b) or in
person that the taxpayer shall be subject to an assessment of such penalty.
(2) Timing of notice. The
mailing of the notice described in paragraph (1) (or, in the case of such a
notice delivered in person, such delivery) shall precede any notice and demand
of any penalty under subsection
(a) by at least 60 days.
(3) Statute of limitations.
If a notice described in paragraph
(1) with respect to any penalty is mailed or
delivered in person before the expiration of the period provided by section
6501
for the assessment of such penalty (determined without regard to this paragraph), the period provided by such section for the assessment of such
penalty shall not expire before the later of—
(A) the date 90 days
after the date on which such notice was mailed or delivered in person, or
(B) if there is a timely
protest of the proposed assessment, the date 30 days after the Secretary makes a
final administrative determination with respect to such protest.
(4) Exception for jeopardy.
This subsection shall not apply if the Secretary finds that the collection of
the penalty is in jeopardy.
(c)
Extension of period of collection where bond is filed.
(1) In general. If, within
30 days after the day on which notice and demand of any penalty under subsection
(a) is made against any person, such person—
(A) pays an amount which
is not less than the minimum amount required to commence a proceeding in court
with respect to his liability for such penalty,
(B) files a claim for
refund of the amount so paid, and
(C) furnishes a bond
which meets the requirements of paragraph (3),
no levy or proceeding in court for the collection of the remainder of such
penalty shall be made, begun, or prosecuted until a final resolution of a
proceeding begun as provided in paragraph (2). Notwithstanding the provisions of
section 7421(a), the beginning of such proceeding or levy during the time such
prohibition is in force may be enjoined by a proceeding in the proper court.
Nothing in this paragraph shall be construed to prohibit any counter-claim for
the remainder of such penalty in a proceeding begun as provided in paragraph
(2).
(2) Suit must be brought to
determine liability for penalty. If, within 30 days after the day on which
his claim for refund with respect to any penalty under subsection
(a) is denied,
the person described in paragraph
(1) fails to begin a proceeding in the
appropriate United States district court (or in the Court of Claims) 
for the determination of his liability for such penalty, paragraph (1) shall
cease to apply with respect to such penalty, effective on the day following the
close of the 30-day period referred to in this paragraph.
(3) Bond. The bond
referred to in paragraph
(1) shall be in such form and with such sureties as the
Secretary may by regulations prescribe and shall be in an amount equal to 1 1/2
times the amount of excess of the penalty assessed over the payment described in
paragraph (1).
(4) Suspension of running of
period of limitations on collection. The running of the period of
limitations provided in section
6502 on the collection by levy or by a
proceeding in court in respect of any penalty described in paragraph
(1) shall
be suspended for the period during which the Secretary is prohibited from
collecting by levy or a proceeding in court.
(5) Jeopardy collection.
If the Secretary makes a finding that the collection of the penalty is in
jeopardy, nothing in this subsection shall prevent the immediate collection of
such penalty.
(d) Right of contribution where
more than 1 person liable for penalty. If more than 1 person is liable for
the penalty under subsection
(a) with respect to any tax, each person who paid
such penalty shall be entitled to recover from other persons who are liable for
such penalty an amount equal to the excess of the amount paid by such person
over such person's proportionate share of the penalty.
Any claim for
such a recovery may be made only in a proceeding which is separate from, and is
not joined or consolidated with—
(1) an action for
collection of such penalty brought by the United States, or
(2) a proceeding in which
the United States files a counterclaim or third-party complaint for the
collection of such penalty.
(e) Exception for voluntary
board members of tax-exempt organizations. No penalty shall be imposed by
subsection (a) on any unpaid, volunteer member of any board of trustees or
directors of an organization exempt from tax under subtitle A if such member—
(1) is solely serving in
an honorary capacity,
(2) does not participate
in the day-to-day or financial operations of the organization, and
(3) does not have actual
knowledge of the failure on which such penalty is imposed.
The preceding
sentence shall not apply if it results in no person being liable for the penalty
imposed by subsection
(a).
(Aug. 16,
1954, ch. 736, 68A Stat. 828; Pub. L. 95-628, § 9(a), Nov. 10, 1978, 92 Stat. 3633; Pub. L.
101-239, title VII, § 7721(c)(9), 7737(a), Dec. 19, 1989, 103 Stat. 2400, 2404; Pub. L. 104-168, title IX, § 901(a), 903(a),
904(a), July 30, 1996, 110 Stat. 1465-1467;
Pub. L. 105-206, title III, § 3307(a), (b), July 22, 1998, 112 Stat. 744.)
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