INCOME TAX IS COLLECTED INDIRECTLY

•    By injecting this third party into the scheme for the collection at the source of the income tax, the burden to pay the tax is shifted from the payor of the tax - the tax collector, the “corporations, etc.”, (the Withholding Agents); the burden is shifted by withholding, to the actual taxed subjects and only true taxpayers – the non-resident aliens and foreign corporations, the “persons”  that are the proper subjects of a tariff.