Cases: Waltner v. Commissioner, T.C. Memo. 2014-35; United States v. Neal, 93 F.3d 219 (6th Cir. 1996); United States v. Hendrickson, 664 F. Supp. 2d 793 (E.D. Mich. 2009)
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.