Does Section 6672 of the Federal Tax Code require an employer to withhold withholding from an employee, even if the employer pays withholding taxes to the employee?
MultiRegion, United States of America
The following excerpt is from American Bicycle Ass'n, In re, 895 F.2d 1277 (9th Cir. 1990):
2 Section 6672 imposes an independent liability against responsible persons for the collection and payment of certain "trust fund" taxes, such as withholding. See Teel v. United States, 529 F.2d 903, 906 (9th Cir.1976). Employees receive credit for such taxes regardless of whether the employer remits them to the government. See Slodov v. United States, 436 U.S. 238, 243, 98 S.Ct. 1778, 1783, 56 L.Ed.2d 251 (1978).
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