{"data":{"id":"us/26-u.s.c.-7343","jurisdiction":"us","citation":"26 U.S.C. § 7343","heading":"Definition of term “person”","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"a8334c5115bd996d29599ca408a61ef0604276091b33113ce4b23f3987700064","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7342","next":"us/26-u.s.c.-7344"},"notice":"GroundRules: Original legal text. Not legal advice."}