taxpayerglossary / TAXPAYER taxpayer. One who pays or is subject to a tax. [Cases: Internal Revenue 3560; Taxation 57, 1011. C.J.S. Internal Revenue §§ 17, 70, 87, 362; Taxation§§ 4, 79, 85, 1701.] 词条贡献者 译员Clara,毕业于国内知名法学院,擅长翻译有关建筑领域的法律文件。