26 U.S.C. § 4103
§ 4103. Certain additional persons liable for tax where willful failure to pay
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.