person,

The term “person,” as used in subsection (a), 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 surrender the property or rights to property, or to discharge the obligation.

Source

26 USC § 6332(f)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or