Sec. 6001. Notice or Regulations Requiring Records
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time
prescribe. Whenever in the judgement of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient
to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with
section 6053(c), and copies of statements furnished by employees under section 6053(a).
26 USC 6001
And who have I shown you is liable?
Sec. 3403. Liability for Tax said: "the employer shall be liable"
and
Sec. 1461. Liability for Tax said "Every person required to deduct and withhold a tax ... is hereby made liable"
The only people this code section applies to are employers and withholding agents!
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Last Update: 03/01/07
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