The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
26 USC 3403
So, employers and Withholding Agents (Sec. 1461. Liability for Withheld Tax-) are liable under the law for the payment of the income tax, not citizens.
There is no code section anywhere in the law that makes U.S. Citizens liable for the payment of income tax on domestic earnings !
IT DOESN'T EXIST !
26 CFR 602.101 - The Form Required clearly shows that the only liability under the law according to Sec. 1. Tax Imposed, is a liability for tax on Foreign Earned Income (privileged income, under tax treaties, where treaties exist with foreign countries).
Last Update: 01/12/08
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