FEDERAL · 26 U.S.C. · Chapter 24
Liability for tax
Current through Pub. L. 119-102
The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 3403 (Liability for tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Matthew Burda v. M. Ecker Company
954 F.2d 434 (Seventh Circuit, 1992)
Bright v. Bechtel Petroleum, Inc.
780 F.2d 766 (Ninth Circuit, 1986)
United States v. Farr
536 F.3d 1174 (Tenth Circuit, 2008)
Wilmington Trust Co. v. Barron
470 A.2d 257 (Supreme Court of Delaware, 1983)
Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of America
283 F.2d 503 (Ninth Circuit, 1960)
Jane Flaster Kuznitsky, Formerly Known as Jane Flaster Biggard v. United States
17 F.3d 1029 (Seventh Circuit, 1994)
Charles Peckat Mfg. Co. v. Jarecki
196 F.2d 849 (Seventh Circuit, 1952)
Budge Manufacturing Co., Inc. v. United States
280 F.2d 414 (Third Circuit, 1960)
F. P. Baugh, Inc., a California Corporation v. Little Lake Lumber Company, AKA Little Lake Lumber Co., a Partnership, United States of America
297 F.2d 692 (Ninth Circuit, 1962)
Emmanuel A. Ballard v. United States
17 F.3d 116 (Fifth Circuit, 1994)
International Harvester Company, a Corporation v. The United States
342 F.2d 432 (Court of Claims, 1965)
Plazzi v. FedEx Ground Package System, Inc.
52 F.4th 1 (First Circuit, 2022)
Horton Homes, Inc. v. United States
357 F.3d 1209 (Eleventh Circuit, 2004)
Bennett v. United States
361 F. Supp. 2d 510 (W.D. Virginia, 2005)
Air Lift Co. v. United States
286 F. Supp. 249 (W.D. Michigan, 1968)
Hirasuna v. McKenney
135 F. Supp. 897 (D. Hawaii, 1955)
United States v. Michael v. Kuntz
259 F.2d 871 (Second Circuit, 1958)
Lepucki v. Van Wormer
587 F. Supp. 1390 (N.D. Indiana, 1984)
Lewis v. BNSF Railway Co.
671 F. App'x 386 (Seventh Circuit, 2016)
Mouton v. Hebert's Superette, Inc.
53 So. 3d 561 (Louisiana Court of Appeal, 2010)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 469; Pub. L. 97–248, title III, §§307(a)(2), 308(a), Sept. 3, 1982, 96 Stat. 589, 591; Pub. L. 98–67, title I, §102(a), Aug. 5, 1983, 97 Stat. 369.)
Editorial Notes
Editorial Notes
Amendments
1983—Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by striking out "this chapter" and inserting in lieu thereof "this subchapter". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
Amendments
1983—Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by striking out "this chapter" and inserting in lieu thereof "this subchapter". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.