---
kind: "section"
citation: "26 U.S.C. § 7343"
title: "26"
title_heading: "Internal Revenue Code"
number: "7343"
heading: "Definition of term “person”"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7343"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter D — Miscellaneous Penalty and Forfeiture Provisions"
---

# §7343. Definition of term “person”


The term “[person](/usc/26/7701.md?p=a-1)” as used in this chapter [includes](/usc/26/7701.md?p=c) an officer or [employee](/usc/26/7701.md?p=a-20) of a [corporation](/usc/26/7701.md?p=a-3), or a [member](/usc/26/7701.md?p=j-4) or [employee](/usc/26/7701.md?p=a-20) of a [partnership](/usc/26/7701.md?p=a-2), who as such officer, [employee](/usc/26/7701.md?p=a-20), or [member](/usc/26/7701.md?p=j-4) is under a duty to perform the act in respect of which the violation occurs.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 872.)