Sec. 1463. Tax paid by recipient of income

Sec. 1463. Tax paid by recipient of income

Section 1463. Tax paid by recipient of income.
If

(1) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
(2) thereafter the tax against which such tax may be credited is paid,
the tax so required to be deducted and withheld shall not be collected from such person; but this section shall in no case relieve such person from liability for interest or any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold..


26 USC 1463

This code section clearly specifies that it is the Withholding Agent, and not the taxpayer, who is responsible for any interest, penalties, or additions to tax that may be due or required as a result of any failure to (collect and) pay the tax.

So if any tax is owed by any taxpayer, it is the duty of the Withholding Agent to collect (by withholding from the taxed payment) and pay the tax imposed, it is not the duty of the taxpayer to pay those penalties, interest or additions to tax. And, if any penalties or interest are owed as a result of the falure to (collect and) pay the tax, it the Withholding Agent who pays the penalties and interest, not the taxpayer. Keeping the scheme of the income tax constitutional because it is collected in this indirect fashion by a third party tax collector (the withholding agent), who shifts the burden to pay the tax by withholding from payments to other persons, and never pays the tax on his own income.

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