26 U.S.C. § 4103

Certain additional persons liable for tax where willful failure to pay

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In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—(1) 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(2) 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.(Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431; amended Pub. L. 103–66, title XIII, § 13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613.)Editorial NotesAmendments

2004—Pub. L. 108–357 substituted “or 4081” for “, 4081, or 4091” in introductory provisions.

1993—Pub. L. 103–66 substituted “4041(a)(1), 4081,” for “4081” in introductory provisions.

Statutory Notes and Related SubsidiariesEffective Date of 2004 Amendment

Amendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108–357, set out as a note under section 4041 of this title.

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.

Effective Date

Section effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 4081 of this title.

Notes of Decisions

Cited in 4 cases, 1996–2003 · leading case: Grothues v. Internal Revenue Serv., 226 F.3d 334 (5th Cir. 2000).

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Grothues v. Internal Revenue Serv., 226 F.3d 334 (5th Cir. 2000). “(The court noted that, because of the non-retroactivity of the 1990 enactment of 26 U.S.C. § 4103 , which provides for “responsible person” liability with respect to excise taxes, there was no such liability by which the Gro-thues could be held liable personally for the excise…”

United States v. Various De Facto Jt. Ventures, 963 F. Supp. 197 (E.D.N.Y 1996). “26 U.S.C. § 4103 . This subdivision addresses precisely the situation at issue here.”

United States ex rel. Perler v. Papandon, 331 F.3d 52 (2d Cir. 2003). “See 26 U.S.C. § 4103 (1990). But the adoption of a federal statutory provision granting a certain remedy does not bar the use of similar state law remedies.”

Grothues v. Internal Revenue Serv. (In Re Grothues), 245 B.R. 828 (W.D. Tex. 1999). “To close this loophole, in 1990 Congress enacted a statute which now provides for responsible person liability with respect to these excise taxes, see 26 U.S.C. § 4103 , but it does not apply retroactively to the taxes at issue in this case, see United States v.”

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