If you think you are a taxpayer, take heed:

26 USC 7701(a)(1) - Definitions

When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-

The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

Now, get familiar with 'ejusdem generis' and 'noscitur a sociis'.