Right of Contribution for Trust Fund Penalties

§ 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax(a) General ruleAny 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 attempts 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 generalNo 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 noticeThe 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 limitationsIf 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 jeopardyThis 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 generalIf, 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),