26 U.S.C. § 7343

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2021 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES

Subchapter D - Miscellaneous Penalty and Forfeiture Provisions

Sec. 7343 - Definition of term "person"

From the U.S. Government Publishing Office, www.gpo.gov

§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.

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

Official source