26 U.S.C. § 7343 - Definition of Term “person”

Current as of April 17, 2026
§ 7343. - Definition of Term “person”
§ 7342. - Penalty for Refusal to Permit Entry or Examination§ 7344. - Extended Application of Penalties Relating to Officers of the Treasury Department

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.)

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