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26 U.S.C. 7343: Definition of term “person”Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 75-CRIMES, OTHER OFFENSES, AND FORFEITURES
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§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 .)