§4103 — Certain additional persons liable for tax where willful failure to pay
5 cases·1 followed·2 overruled·2 cited—20% support
Statute Text — 26 U.S.C. §4103
In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—
who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or
who willfully causes the taxpayer to fail to pay such tax,
shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.
5 Citing Cases
Under section 4103 of the applicable revenue procedures, taxpayers may elect to use an "Optional method for meal and incidental expenses only deduction", described as follows: - In lieu of using actual expenses in computing the amount allowable as a deduction for ordinary and necessary meal and incidental expenses paid or incurred for travel away from ho