Responsible Person

Responsible Person means:
the person responsible for deciding how the funds of a business are to be spent, including payment of all employment taxes due the government. A penalty is imposed upon the person who is required to collect, truthfully account for, and pay over employment taxes but willfully fails to do so. Former IRC (check if this IRC provision is current here) §6672. Officers of a corporation are routinely asserted by the U.S. Internal Revenue Service to be the responsible persons, especially the people who have check-writing authority.