Sec. 1461. Liability for Withheld Tax

Sec. 1461. Liability for Withheld Tax

Section 1461. Liability for withheld tax.
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

26 USC 1461

This code section clearly specifies that withholding agents are "hereby made liable for taxes they withhold.

Liability is an obligation specified in the law, in writing. The only Code sections in the law that specify liability for the payment of income taxes are this Section (1461), and Sec. 3403. Liability for Tax

This code section (1461), is the last code section referenced in the defintion of a "Withholding Agent" (see Sec. 7701. Withholding Agent & Definitions). It is in Chapter 3 of Title 26 (subtitle A). Chapter 3 is titled:

"WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS".

So where is the authority in subtitle A to withhold income tax from citizens ?

And, where is the Citizen made liable for tax on domestic income ?

It does not exist in the law ! If you don't believe me ask your accountant(s) or lawyer(s) to show it to you in the United States Code. Better yet, try and find it yourself !) GOOD LUCK - You're gonna need it, cause you're gonna be there a while !!!!

OK ! We just examined the COMPLETE authority in the law, of the withholding agent to withhold income taxes. Did you see Citizens anywhere ? (If you did please write and tell me where)

So, who can a withholding agent withhold income taxes from ?

FOREIGNERS and foreigners ONLY !

It is not necessary to provide an authority to withhold income tax from Citizens because the income tax is still just a foreign tax, remember !

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