Title 26, Internal Revenue CodeRelease 119-102
§7343 Definition of Term “person”
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter D — Miscellaneous Penalty and Forfeiture Provisions › § 7343
Summary
It treats a "person" as also meaning a corporate officer or employee, or a partner or partnership employee, when that person was the one who had the duty to do the act that led to the violation.
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
Citations & Metadata
Citation
26 U.S.C. § 7343
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102