StacksVerified U.S. regulatory reference

26 U.S.C. § 4103

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person—shall be jointly and severally liable with the taxpayer for the tax to which such failure relates.
  1. (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. (2)who willfully causes the taxpayer to fail to pay such tax,