26 USC § 7343 - Definition of term “person”

---
identifier: "/us/usc/t26/s7343"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7343 - Definition of term “person”"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7343"
section_name: "Definition of term “person”"
chapter_number: 75
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
subchapter_number: "D"
subchapter_name: "Miscellaneous Penalty and Forfeiture Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 872.)"
---


# § 7343. Definition of term “person”

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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 872.)