26 U.S.C. § 6672

26 U.S.C. § 6672 addresses the failure to pay certain federal taxes, particularly payroll taxes, withheld from employee wages (like Social Security and Medicare taxes). It allows the IRS to hold responsible individuals personally liable for these unpaid taxes if they willfully neglected to pay them. This means that company officers or others who have a say in financial decisions can be penalized, which could lead to significant personal financial liability. Essentially, it aims to ensure that those in charge are accountable for the tax obligations withheld from employees’ paychecks.