I.R.C. § 6715A(c)(1) In General.--
If a penalty is imposed under this section on any business entity, each officer,
employee, or agent of such entity or other contracting party who willfully participated
in any act giving rise to such penalty shall be jointly and severally liable with
such entity for such penalty.
I.R.C. § 6715A(c)(2) Affiliated Groups.--
If a business entity described in paragraph (1) is part of an affiliated group (as
defined in section 1504(a)), the parent corporation of such entity shall be jointly and severally liable with
such entity for the penalty imposed under this section.
(Added by Pub. L. 108-357, title VIII, Sec. 854(c), Oct. 22, 2004, 118 Stat. 1418.)