DIRECT OR INDIRECT,
NEVER BOTH
•Income tax, like any
tax, can ONLY be either a direct tax, or an indirect
tax, it CANNOT BE BOTH.
•That is why there is no
liability for income tax established anywhere in the Subtitle A statutes except for Section 1461,
which
•Indirectly establishes the liability of the Withholding Agents for the tax that they have withheld from the subject foreign taxpayers.
