### Question
How is the term subordinate defined?


### Answer
The term **subordinate** is defined in *26 U.S.C. § 6701* as the following:

> any other person (whether or not a director, officer, employee, or agent of the taxpayer involved) over whose activities the person has direction, supervision, or control

#### Citation:
  - *26 U.S.C. § 6701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

