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.
Last Update: 01/12/08
Web Author: The Disciples of Truth
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