26 U.S.C. § 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.
Notes of Decisions
Cited in 19
cases (2 in the last 5 years), 1975–2025 · leading case: United States v. McKee, 506 F.3d 225 (3rd Cir. 2007).
United States v. McKee, 506 F.3d 225 (3rd Cir. 2007). “” 26 U.S.C. § 7343 . Defendants all satisfy the code’s definition of a “person” for purposes of criminal tax liability.”
United States v. Charles E. Rice, 659 F.2d 524 (5th Cir. 1981). “an interrogatory to determine whether Rice’s answers to questions on his return would have been incriminating, and the trial court failed to charge the jury properly on this issue; (4) the prosecutor made prejudicial comments and argument; (5) Rice should not be considered a…”
United States v. Ronald E. Latham, 754 F.2d 747 (7th Cir. 1985). “§ 3401 (c) the category of “employee” does not include privately employed wage earners is a preposterous reading of the statute.”
United States v. Edwin A. Neal, 93 F.3d 219 (6th Cir. 1996). “This question is easily answered by § 7343 of the Code, made applicable to § 7203 by the express terms of § 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,…”
State v. DeJesus, 642 So. 2d 854 (La. 1994). “To complete the symmetrical arrangement of civil and criminal penalties, 26 U.S.C. § 7343 defines person for purposes of section 7202 in language identical to that used in section 6671(b) for section 6672.”
United States v. Beale, 574 F.3d 512 (8th Cir. 2009). “For instance, Beale's argument that he is not a "person” subject to the tax laws as defined in 26 U.S.C. § 7343 was rejected in United States v.”
United States v. Armen B. Condo, 741 F.2d 238 (9th Cir. 1984). “He asserts that the sixteenth amendment only allows taxing income from “sources” (entities and monopolies created by law), not persons.”
United States v. Hendrickson, 664 F. Supp. 2d 793 (E.D. Mich. 2009). “26 U.S.C. § 7343 . Elsewhere in the Internal Revenue Code, however, there is another definition of “person” that, by its terms, is meant to be generally applicable throughout the Code: When used in this title, where not otherwise distinctly expressed or manifestly incompatible…”
Bert v. Comptroller of the Treasury, 81 A.3d 460 (Md. Ct. Spec. App. 2013). “Thus we hold that the district court did not err in refusing the other instruction offered by Latham implying that 26 U.S.C. § 7343 defining “person” does not include natural persons.”
United States v. Robert G. McMullen, 516 F.2d 917 (7th Cir. 1975). “” This instruction is a near-verbatim rendition of 26 U.S.C. § 7343 , which defines “person” for the purposes of section 7215.”
United States v. Ettorre, 387 F. Supp. 582 (E.D. Pa. 1975). “It is an inescapable conclusion, after reviewing the relationship of Panett and Ettorre, that the defendant was the person, as defined by 26 U.S.C. § 7343 , who was under a duty to file all the required tax returns.”
United States v. Stevenson, 540 F. Supp. 93 (D. Del. 1982). “26 U.S.C. § 7343 . The Stevensons, as president and vice-president of The Stone Balloon, Inc.”
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