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 parent (part II) of this section.
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