---
kind: "section"
citation: "26 U.S.C. § 5690"
title: "26"
title_heading: "Internal Revenue Code"
number: "5690"
heading: "Definition of the term “person”"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/5690"
units:
  - "Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes"
  - "Chapter 51 — Distilled Spirits, Wines, and Beer"
  - "Subchapter J — Penalties, Seizures, and Forfeitures Relating to Liquors"
  - "Part IV — Penalty, Seizure, and Forfeiture Provisions Common to Liquors"
---

# §5690. Definition of the term “person”


The term “person”, as used in this subchapter, includes an officer or [employee](/usc/26/101.md?p=i-3) of a corporation or a member or [employee](/usc/26/101.md?p=i-3) of a partnership, who as such officer, [employee](/usc/26/101.md?p=i-3), or member is under a duty to perform the act in respect of which the violation occurs.


## Source credit

(Added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1413.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 5690, act Aug. 16, 1954, ch. 736, 68A Stat. 702, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.