---
type: "LegalText"
title: "26 U.S.C. § 7343"
description: "Definition of term “person”"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "75"
chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
section: "7343"
citation: "26 U.S.C. § 7343"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s7343"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "034ff97b03daf14b3a189d4ddcd3745b3eddfeb2314883967ec2707f97de5363"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "eabba73aa6a92945619daaf3be6823db7d6530ffe817e3cfdf75aab9ac047692"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 7343 - Definition of term “person”

## Text

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.

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