What constitutes a responsible person?(for tax penalty imposition under IRC section 6672)

IRC section 6672 imposes a penalty equal to the total amount of any federal payroll (trust fund) tax any person willfully evades, fails to collect or does not account for and pays over. In view of the section's scope, the courts broadly interpret "any person" to include officers, employees, partners and others with responsibility for the financial affairs of the business. In interpreting this section, the courts focus on 2 key elements that drive the penalty: the determination of who is a "responsible person" and whether or not he or she acted willfully, as in the recent case Lyon v Commissioner (2003). CPAs must properly advise employers and clients about the implications of Section 6672.