### Question
What does person mean?


### Answer
**Person** has the following meaning in *26 U.S.C. § 6050E*:

> the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section

#### Citation:
  - *26 U.S.C. § 6050E*
  - 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**

