26 U.S.C. § 7343Chapter 75
§7343. Definition of term "person"
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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.
Full Text
§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.
Last amended: December 31, 2024
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