legal liability

  • The liability imposed by law for negligence (carelessness) that results in injuries or death to persons or damage to someone else’s property. Does not include criminal liability, liability for intentional torts, or liability for breach of contract.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).