§7343 — Definition of term “person”
8 cases·8 cited
Statute Text — 26 U.S.C. §7343
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.
8 Citing Cases
Defendant begins by asserting that Congress intended through the enactment of§ 7343 to "limit the application ofthe title-wide definition of 'person' found at 26 U.S.C.
to - 5 - file..a retürn therébyassessing;11imselfcr he 'may' choose not to do so.r(A definition of 'may': can be föurLd in any dictionarý¡)"; and (3) "The onlýpersön÷in the Cbdé required!to file a tax return for-income taxes is the withholding agèni; referred toin Section 1461 and the only Persons referred to in Section 7203 (the Sèction used to erroneously send Per'sóns to.prison) areWithholdingAgent's (See Section 7343)" * * * [áíid] "Petitioñer is not a Withholdiág:Agent referred to in Secti
Nguyen — and not petitioner — was charged with the violation of section 7202 is that section 7343 defines “person”, as used in section 7202, to include an officer or employee of a corporation who, as such, is under a duty to perform the act in respect of which the violation occurs.
in determining that, or in acting as if, the Petitioner was either a 'taxpayer' as defined at 26 USC 7701(a)(14)[2]; or that the Petitioner was a 'person' as defined in 26 USC Section 7343.[3] in failing to allow the Petitioner's basis in his property pursuant to IRC Sections 1012, 1014 and 1015.