Liability for taxes withheld or collected
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 447 decisions
447
Citing decisions
6+
Courts citing
Citations by decade
2
8
33
104
158
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1950s1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026United States v. Richard Brasser 4th Cir.
- 2026United States v. Gregory Gentner 4th Cir.
- 2025United States v. James Jones, Jr. 4th Cir.
- 2024Gonzalez v. United States E.D.N.Y
- 2024United States v. Action Security, Inc. D. Alaska
- 2024United States v. Colasuonno S.D.N.Y.
- 2024United States v. CACCHIONE W.D. Pa.
- 2023Faisal Ahmed v. Commissioner of IRS 3rd Cir.
- 2023Kristopher Dreyer v. United States C.D. Cal.
- 2023United States v. Colasuonno S.D.N.Y.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
Whenever any person is required to collect or withhold any internal revenue tax from any other person and to pay over such tax to the United States, the amount of tax so collected or withheld shall be held to be a special fund in trust for the United States. The amount of such fund shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including penalties) as are applicable with respect to the taxes from which such fund arose. For penalties applicable to violations of this section, see sections 6672 and 7202. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 895.))