[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3403-1]

[Page 255]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3403-1  Liability for tax.

    Every employer required to deduct and withhold the tax under section 
3402 from the wages of an employee is liable for the payment of such tax 
whether or not it is collected from the employee by the employer. If, 
for example, the employer deducts less than the correct amount of tax, 
or if he fails to deduct any part of the tax, he is nevertheless liable 
for the correct amount of the tax. See, however, Sec. 31.3402(d)-1. The 
employer is relieved of liability to any other person for the amount of 
any such tax withheld and paid to the district director or deposited 
with a duly designated depositary of the United States.