I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
The following four sections of the IRC are found in chapter 75. (Highlighted in red to show important connections between the chapter 75 IRC penalty statutes and the ever so important definition section.)
Bad things can only happen if there is, in fact, actually a tax imposed upon the person named by the IRC. This IRC section does NOT create the duty listed.
Bad things can only happen if there is, in fact, actually a requirement by the IRC upon the person named to collect, account for, and pay over any tax. This IRC section does NOT create the duty listed.
Bad things can only happen if there is, in fact, actually a requirement by the IRC upon the person named to pay a tax. This IRC section does NOT create the duty listed.
In this next IRC section, we are going to look at the person(s) to whom the above penalty statutes apply.
The "person" named by statute, to which the chapter 75 penalty statutes apply, are:
Do you see an individual in their private capacity? Do you see an individual NOT in their capacity as an officer, partner, or employee?
To argue that includes is a word of expansion is to argue that the term expands to include individuals that are already contained within the generic meaning of the word "person". If the generic meaning of the word person is meant, there would be no need for expansion.
If officers, partners, and employees are NOT persons until IRC section 7343 activates, then neither are you and I. And if it takes the activation of this IRC section to bring the listed officers, partners, and employees within the term person, it will likewise take the activation of a statute to just as specifically bring you and I within the term.
The root word of includes means to enclose. Much like the fence of a corral includes (encloses) the herd of horses, the term "person" includes (encloses) the specific officers, partners, and employees listed. Unless used with supporting words such as "includes but is not limited to" or "also includes", the term includes is a word of limitation.
Elsewhere on this web site is an expansive examination of the words includes and including however, this section's use of the word includes trumps all the other examinations of the words includes and including to show just how limiting the word actually is.