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26 U.S.C. § 7343. - Definition of term “person” · Congress.wiki

U.S. Code/Title 26/§ 7343

Title 26

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26 U.S.C. § 7343.Chapter 75

§ 7343

Definition of term “person”

Title 26

1 min read

Subchapter: Miscellaneous Penalty and Forfeiture Provisions

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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.

Release: pl-119-73not60 (2026-01-23)