taxpayer
Defined in 2 places of the United States Code.
For purposes of subclauses (I), (II), and (III), the term “taxpayer” shall include any person related to the taxpayer.
Source
- 2025–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this subtitle
Notwithstanding section 7701(a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.
Source
- 1994–present26 U.S.C. § 1313Internal Revenue Code · Definitions · in this section
The term “taxpayer” means any person subject to any internal revenue tax.
Source
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title