26 USC §7203 [Willful Failure to File]:
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both
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26 USC §7343 [Definition of the term "Person"]:
The term ''person'' as used in this chapter [chapter 75] includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
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Based on this definition, an ordinary American Citizen who is under no duty to perform any act on behalf of another, under the internal revenue laws of the United States, is not a "person" for the purposes of Willful Failure to File.....
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