Title 26, Internal Revenue CodeRelease 119-102
§5690 Definition of the Term “person”
Title 26 › Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes › CHAPTER 51 — DISTILLED SPIRITS, WINES, AND BEER › Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors › PART IV — PENALTY, SEIZURE, AND FORFEITURE PROVISIONS COMMON TO LIQUORS › § 5690
Summary
Counts an officer or employee of a corporation, or a partner or employee of a partnership, as the "person" responsible when, in that role, they were required to do the act that led to the violation.
Full Legal Text
Title 26, §5690
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.
Reference
Citations & Metadata
Citation
26 U.S.C. § 5690
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102