..."person" -as used In this subchapter, Includes an officer or employee of a corporation, or a memЪег or employee of a partnership, who as such officer,...the act In respect of which the violation occurs. § 301.6671-1 Rules for application of assessable penalties. (a) Penalty assessed as tax. The penalties...

...for and paid over. . . ." Section 6671 (b) defines "person," for purposes of § 6672, as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs." Also, § 7202 of the Code,8 which tracks the wording of § 6672, makes a violation punishable as a...

...from the date of such levy. (c) Person defined. The term "person," as used in section 6332 (a) and this section, includes an officer or employee of a...such officer, employee, or member is under a duty to surrender the property or rights to property or to discharge the obligation. Thus, in the case of a...

...arising from such surrender or payment. (e) Person defined. The term "person," as used in subsection (a), includes an officer or employee of a corporation or...such officer, employee, or member is under a duty to surrender the property or rights to property, or to discharge the obligation. [Sec. 6332 as amended...

...Title 26 provides : As used in this chapter [chapter 75 — crimes and offenses] the term "person" includes an officer or employee of a corporation or...the act in respect of which the violation occurs. The Labor-Management Reporting and Disclosure Act (29 USC § 439) also imposes penalties for failure...

...B of chapter 68. (b) Person defined. For purposes of subchapter B of chapter 68, the term "person" includes an officer or employee of a corporation,...employee, or member is under a duty to perform the act in respsct of which the violation occurs. § 301.6672 Statutory provisions ; failure to collect and pay...

...made, together with costs and interest from the date of such levy as provided by section 3710, IRC (e) The term "person" as used in this section includes...the act in respect of which the violation occurs. SUBPART H— PROVlSlONS RELATlNG TO STAMPS § 140.114 Commissioner to provide stamps, (a) The Commissioner...

...stock is owned indirectly by a person or group. 6. IRC Section 6671(b) defines "person" as including "an officer or employee of a corporation, or a member...the act in respect of which the violation occurs". BIBLIOGRAPHY US Statutes: Civil Rights Act of 1964, 42 USC Secs. 1981 - 2,OOOh-6 (1988), particularly...