26 U.S. Code § 7343 - Definition of term “person”

The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.