### Question
How does Returns and Records define person?


### Answer
Under *26 U.S.C. § 6050D*, **person** is defined as:

> the officer or employee having control of the program, or the person appropriately designated for purposes of this section

#### Citation:
  - *26 U.S.C. § 6050D*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

