Title 26 — Internal Revenue CodeRelease 119-73
§7343 Definition of term “person”
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions › § 7343
Full Legal Text
Title 26, §7343
Internal Revenue Code — Source: USLM XML via OLRC
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.
Reference
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Citation
26 U.S.C. § 7343
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73