Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 4103
Certain additional persons liable for tax where willful failure to pay
Official textgovinfo.govlast amended
In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—
# (1)
who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or
# (2)
who willfully causes the taxpayer to fail to pay such tax,
shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.
Source: view the official text
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