26 U.S.C. § 4103 — Certain additional persons liable for tax where willful failure to pay
submitted 36 years ago by Pub. L. 101-508 to r/title-26-INTERNAL-REVENUE-CODE · 83 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—
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
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 credit: (Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431; amended Pub. L. 103–66, title XIII, § 13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613.)
- 1990Enacted · Pub. L. 101-508 · 104 Stat. 1388
- 1993Amended · Pub. L. 103-66 · 107 Stat. 522
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1613
A history note hasn’t been published yet. The record shows enactment by Pub. L. 101-508 on 1990-11-05.
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