Time: Thu Jul 31 07:28:13 1997
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Date: Thu, 31 Jul 1997 07:07:07 -0700
To: snetnews@world.std.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Marriage Penalty Tax

The ONLY liability provisions are those
which are imposed on withholding agents.
See list of statutes at the definition
of "withholding agent" at IRC 7701(a)(16).
The one holding the money is the only
one liable;  there are no other liability
statutes for subtitle A income taxes.
The regs at 26 CFR 1.1-1(a) et seq. are
overly broad for imposing liabilities
on classes of People who have no liability
by statute.

/s/ Paul Mitchell

At 01:16 AM 7/31/97 -0400, you wrote:
>->  SearchNet's   SNETNEWS   Mailing List
>       Dear editor,
>           When will the GOP get around to repealing the Marriage 
>       Penalty Tax, ever? If a working couple marries (as compared 
>       to living together in sin), the current IRS code requires 
>       them to pay thousands of dollars in higher taxes until the 
>       day they divorce.
>       Rich Martin
>       Day time (214) 330-7771
>       evenings (817) 246-7544
>-> Send "subscribe   snetnews " to majordomo@world.std.com
>->  Posted by: RichSlick@aol.com

Paul Andrew Mitchell                 : Counselor at Law, federal witness
B.A., Political Science, UCLA;  M.S., Public Administration, U.C. Irvine

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