# 26 U.S.C. § 4103: Certain additional persons liable for tax where willful failure to pay

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s4103>. Cite pinpoints as 26 U.S.C. § 4103(a)(1).

In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—

## § 4103(1)

who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or

## § 4103(2)

who willfully causes the taxpayer to fail to pay such tax,

shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.

## Connections

Cites: § 4041 Imposition of tax

Cited by: none

## Amendments

- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 522
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1613