U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay

     In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1), 4081, or 4091, 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.)

Amendments

     1993—Pub. L. 103–66 substituted "4041(a)(1), 4081," for "4081".

Effective Date of 1993 Amendment

     Amendment by Pub. L. 103–66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103–66, set out as a note under section 4041 of this title.

Effective Date

     Section effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 4081 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed June 19, 2024, http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 19 Jun. 2024. http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 4103. Certain Additional Persons Liable for Tax Where Willful Failure to Pay' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 19 June 2024, from http://www.originalsources.com/Document.aspx?DocID=4ARVZ2CQR3IBZIN.