•(p) Voluntary withholding agreements
•…
•(3) Authority for other voluntary withholding
•The Secretary is authorized by regulations to
provide for withholding—
•(A) from remuneration for services performed by an
employee for the
employee’s employer which (without regard to this paragraph) does not constitute wages, and
•(B) from any other
type of payment with respect to which the Secretary finds that withholding would
be appropriate
under the provisions of this chapter,