### Question
How is the term person defined?


### Answer
The term **person** is defined in *26 U.S.C. § 6652* as the following:

> any officer, director, trustee, employee, or other individual who is under a duty to perform the act in respect of which the violation occurs

#### Citation:
  - *26 U.S.C. § 6652*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter A-Additions to the Tax and Additional Amounts > PART I-GENERAL PROVISIONS**

