§ 4103. Certain additional persons liable for tax where willful failure to pay

259 words·~1 min read·/usc/title-26/section-4103

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—

(1)who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or

(2)who willfully causes the taxpayer to fail to pay such tax,

shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.

(Added Pub. L. 101–508, title XI, § 11212(c), Nov. 5, 1990, 104 Stat. 1388–431; amended Pub. L. 103–66, title XIII, § 13242(d)(1), Aug. 10, 1993, 107 Stat. 522; Pub. L. 108–357, title VIII, § 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613.)

Connections2 cite this · traces to 2

Cited by 2 sections · top 1

U.S. Code

§ 4081
Imposition of tax

Traces to 2 documents

U.S. Code

11 references not yet in our index

Pub. L. 101–508, title XI, § 11212(c)
104 Stat. 1388–431
Pub. L. 103–66, title XIII, § 13242(d)(1)
107 Stat. 522
Pub. L. 108–357, title VIII, § 853(d)(2)(F)
118 Stat. 1613
Pub. L. 108–357
Pub. L. 103–66
section 853(e) of Pub. L. 108–357
section 13242(e) of Pub. L. 103–66
section 11212(f)(2) of Pub. L. 101–508

Citation graph

cites case law

§ 4103

Certain additional persons liable for tax where willful failure to pay

U.S.C.×2

U.S.C.§ 4041

U.S.C.§ 4081

Pub. L.Pub. L. 101–508, title XI, § 11212(c)

Stat.104 Stat. 1388–431

Pub. L.Pub. L. 103–66, title XIII, § 13242(d)(1)

Stat.107 Stat. 522

Pub. L.Pub. L. 108–357, title VIII, § 853(d)(2)(F)

Cites 13 · showing 7Cited by 2 across 1 source