26 U.S. Code § 7343 - Definition of term “person”
U.S. Code
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.)
https://www.law.cornell.edu/uscode/text/26/7343