### Question
How does Readjustment of Tax Between Years and Special Limitations define taxpayer?


### Answer
Under *26 U.S.C. § 1313*, **taxpayer** is defined as:

> any person subject to a tax under the applicable revenue law

#### Citation:
  - *26 U.S.C. § 1313*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Q-Readjustment of Tax Between Years and Special Limitations > PART II-MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS**

