[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.111]

[Page 254]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
      Subpart D_Collection of Excise and Special (Occupational) Tax
 
Sec.  70.111  Rules for application of assessable penalties.

    (a) Penalty assessed as tax. The penalties and liabilities provided 
by Subchapter B, Chapter 68, of the Internal Revenue Code shall be 
assessed and collected in the same manner as taxes. Except as otherwise 
provided, any reference in the Internal Revenue Code to ``tax'' imposed 
thereunder shall also be deemed to refer to the penalties and 
liabilities provided by Subchapter B of Chapter 68.
    (b) Person defined. For purposes of Subchapter B of Chapter 68 of 
the Internal Revenue Code, the term ``person'' 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.

(26 U.S.C. 6671)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 
55 FR 47606, Nov. 14, 1990]