Current through Pub. L. 119-100Open in workspace
§ 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.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7343
Source: decipher.legal/usc/26/7343 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)