§ 3402. Income tax collected at source
•(p) Voluntary withholding agreements
•…
•(3) Authority for other voluntary withholding
•The Secretary is authorized by regulations to provide for withholding— •(A) from remuneration for services performed by an employee for the employee’s employer which (without regard to this paragraph) does not constitute wages, and •(B) from any other type of payment with respect to which the Secretary finds that withholding would be appropriate under the provisions of this chapter,