§ 4103 — Certain Additional Persons Liable For Tax Where Willful Failure To Pay

In any case in which there is a willful failure to pay the tax imposed by section 4041(a)(1) or 4081, each person— (1) who is an officer, employee, or agent of the taxpayer who is under a duty to assure the payment of such tax and who willfully fails to perform such duty, or (2) who willfully causes the taxpayer to fail to pay such tax,