assessee vs doer

assessee and doer both are nouns.

Word	Noun	Adjective	Verb	Adverb
assessee	Yes	No	No	No
doer	Yes	No	No	No

As nouns, doer is a hypernym of assessee; that is, doer is a word with a broader meaning than assessee:

Other hypernyms of assessee include actor, worker.

assessee (noun)	doer (noun)
a person (or property) that is assessed	a person who acts and gets things done