§7343 — Definition of term “person”
8 cases·4 followed·4 cited—50% support
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
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.
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.