# 26 U.S.C. § 7343: Definition of term “person”

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7343>. Cite pinpoints as 26 U.S.C. § 7343(a)(1).

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.

## Leading cases

- [Waltner v. Commissioner, T.C. Memo. 2014-35](https://www.courtlistener.com/opinion/2655052/waltner-v-commr/)
- [United States v. Neal, 93 F.3d 219 (6th Cir. 1996)](https://www.courtlistener.com/opinion/724891/united-states-v-edwin-a-neal/)
- [United States v. Hendrickson, 664 F. Supp. 2d 793 (E.D. Mich. 2009)](https://www.courtlistener.com/opinion/1504910/united-states-v-hendrickson/)

Derived from: 1939 § 145; 1939 § 894(b); 1939 § 1718(d); 1939 § 1821(a)(4); 1939 § 2557(b)(8); 1939 § 2707(d); 1939 § 3228; 1939 § 3710(c); 1939 § 3793(b)(2)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 872