26 U.S.C. § 7343 : US Code - Section 7343: Definition of term "person"
Search 26 U.S.C. § 7343 : US Code - Section 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.
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