26 U.S.C. § 3403 : US Code - Section 3403: Liability for tax

Search 26 U.S.C. § 3403 : US Code - Section 3403: Liability for tax

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.
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