26 U.S.C. § 1461 : US Code - Section 1461: Liability for withheld tax

Search 26 U.S.C. § 1461 : US Code - 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.