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.
Cited in 2 Tax Court opinions, 0 orders, and 0 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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