Sec. 7343. Definition Of The Term Person


Sec. 7343. Definition Of The Term PersonNew! Hot!


          Subchapter A—Crimes

       Subchapter D—Miscellaneous Penalty and Forfeiture Provisions

                       Sec. 7343. Definition of the term person.  


The term "person" as used in this chapter includes an officer or employee of a corporation, or a member or employee of partnership, who as such officer, employee or member is under a duty to perform the act in respect of which the violation occurs.

26 USC 7343

All of the criminal Code Sections, 7201 - Attempt to evade or defeat tax, 7202 - Willful failure to collect or pay over tax, 7203 - Willful failure to file return, supply information, or pay tax, etc., and this section (7343), defining the affected and controlled “persons” to be prosecuted for the crimes, are ALL in Chapter 75.

In this Chapter (75), according to this section (7343), the term "person" means only the corporate officers “under a duty to perform the act in respect of which the violation occurs.  OF COURSE, the “duty” they are obviously referring to is the duty of those corporate officers who are the “persons” in charge of the  duty of the corporations, etc to retain and pay the sum of the tax”, acting as Withholding Agents performing their legislatively mandated duties as tax collectors, who are tasked in the law with the duty to collect tax from foreign subject  persons.

Clearly and obviously, for the purposes of applying ALL OF THE CRIMINAL STATUTES  of Chapter 75, including code Sections 7201, 7203, etc., - only the corporate officers who are RESPONSIBLE FOR THE CORPORATE WITHHOLDING OPERATIONS are brought under the jurisdiction of the IRS TO BE PUNISHED AS CRIMINALS, NOT private citizens acting in a personal capacity, rather than those persons acting in the capacity of an officer of a corporation, with a duty as a Withholding Agent to withhold tax from a foreign subject. Of course it was necessary to enact this because it is the corporation that is actually liable for the payment of the tax collected (by withholding), but a corporation cannot be put in jail to be punished fOR a failure to collect and pay. Somebody has to be punished for the corporate failure of the duty to collect tax as required by law, to make sure the situation gets ccorrected. This statute identifies the persons in the corporation who are put in place of the "liable" corporation itself, for punishment. person!

All private Citizens charged under these criminal code sections, regarding any alleged failure to pay tax on their own income, are being fraudulently charged as though the tax were direct, WHEN IT IS NOT!

Remember the citizen's exemption.

Section 7203's own language acknowledges the Citizens exception recorded in Section 6654 and explicitly states that Section 7203 does not apply in such cases !!

And as we have seen, the IRS intentionally ignores the actual requirements of the law, and insists on misusing their authority, committing extortion under color office under color of law, to misapply the law in name of tax only, by intentionally using the wrong form so as to unconstitutionally generate as large an alleged direct tax debt as possible in the citizen's name in order to illegally intimidate the citizen into submission and compliance, under threat of criminal prosecution and imprisonment if convicted.   All unlawfully done in the name of tax only, because in fact, the Constitution still does not allow it, and the actual law does not implement a direct tax on one’s own income at all, but rather imposes an indirect tax that is collected at the source by corporations, etc. (acting as tax collectors in the form of Withholding Agents) given a duty to retain (by withholding money as tax from payments made to persons made subject in the law to the withholding of tax from their pay) and pay the sum of the tax (under the liability established under Section 1461 to pay over to the U.S. Treasury the income tax collected by withholding money from subject person’s payments).  Those subject persons are all foreign.   There is no other statute besides Section 1461 making any other person liable under the law for the payment of any income tax.

The Proper Legal Use of Form 1040 clearly shows the true legal nature and correct legal use of Form 1040, under the LAW.





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