Does tax evasion definition include partnership LLC

Section 7201 defines the basic definition of tax evasion. It says that “any person” will be guilty of tax evasion if he attempts to evade or defeat a tax or its payment. The question, however, is whether “person” includes partners of a partnership, or an employee of a corporation, and the like. It does.

The answer is found in Section 7343 of the Internal Revenue Code, which defines “person” for purposes of tax offenses. It explains that “person” includes “officer[s] or employee[s] of a corporation, or member[s] or employee[s] of a partnership,” provided that such person is “under a duty to perform the act” that constitutes the tax offense. In addition case law has extended the term to include tax preparers, and corporations.