Time: Mon Apr 14 11:04:13 1997
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Delivered-To: liberty-and-justice-outgoing@majordomo.pobox.com
Date: Mon, 14 Apr 1997 10:24:45 -0700
To: liberty-and-justice@pobox.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: L&J: SLS: Tax Liability (fwd)

At 10:22 AM 4/14/97 -0400, you wrote:
>There are eight ways the IRC establishes a liability for a tax, as
>follows.  Which category are YOU in?
>
>... Under Subtitle A (Income Taxes)  <---- !!!!!!  NOTE THIS PLEASE
>
>    1.  Section 402(d)(1)(D) makes liable for a separate tax the
>        recipient of lump sum distributions from employee benefit
>        plans.

And the "employee" they are talking about here
is a worker who has executed a valid Form W-4:
Employee's Withholding Allowance Certificate
(a form which requires a valid SSN).

If you haven't executed a valid W-4, you aren't really
an "employee" as that term is utilized here.

See IRC 3402 et seq. in pari materia with this section.


>
>    2.  Section 1461 makes liable every person required to deduct
>        and withhold any tax under Subchapter B.

Right!  This is one of the sections
listed in the definition of "withholding agent"
at IRC 7701(a)(16).

If you are the one doing the withholding,
then you are holding money which belongs
to the United States, and YOU are liable
for paying that money, and you remain
liable until you do.  The worker is NOT
liable for this money, because the worker
never had possession or control of it,
after authorizing the withholding in the
first place.  Now, before authorizing 
withholding, that is an entirely different
story.

But, that's IT for the income tax!

Thank you.  You made my point.

/s/ Paul Mitchell



>
>... Under Subtitle B (Estate and Gift Taxes)
>
>    3.  Section 3405(d)(1) makes liable the payor of a designated
>        distribution from a pension or annuity.
>
>    4.  Section 3505(a) and (b) make liable a lender, surety, or
>        other person that pays wages directly to an employee and
>        that is withholding.
>
>... Under Subtitle D (Miscellaneous Excise Taxes)
>
>    5.  Section 4401(c) makes liable each person who is engaged in
>        the business of accepting wagers.
>
>    6.  Section 4980(b) makes liable an employer maintaining a
>        qualified plan.
>
>... Under Subtitle E (Alcohol, Tobacco, and Certain Other Excise
>    Taxes)
>
>    7.  Section 5005 makes liable the distiller or importer of
>        distilled spirits.
>
>    8.  Section 5703 makes liable the manufacturer or importer of
>        tobacco products and cigarette papers and tubes.
>
<snip>

========================================================================
Paul Andrew, Mitchell, B.A., M.S.    : Counselor at Law, federal witness
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