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The term “person”, as used in this subchapter, 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.
Cite this article: FindLaw.com - 26 U.S.C. § 5690 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5690. Definition of the term “person” - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5690/
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