Current through Pub. L. 119-100Open in workspace
§ 5690 Definition of the term “person”
The term “person”, as used in this subchapter, 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.
(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 5690
Source: decipher.legal/usc/26/5690 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)