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