Our 31Q&A  +  analysis of the Public Salary Tax Act





After preparing our 31Q&A, we also did a detailed analysis

of the Public Salary Tax Act here:



(focus is on the original definition of "State")


The key issue we now emphasize is the absence of any liability

statutes for subtitle A, and the existence of liability statutes

for subtitles B and C:





The main authorities for this emphasis are listed here:




Here are the liability statutes for subtitle B:





Here is the liability statute for subtitle C:




For purposes of subtitle C, "employee" and "wages"

are defined at IRC 3401:




(c) Employee

For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.


And, IRC 3401(a) defines "wages" to be all remuneration

for services performed by this "employee" (defined above):


(a) Wages

For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee ....


Voluntary withholding agreements are covered here:


http://www.law.cornell.edu/uscode/26/3402.html  (p)


Please note, in particular, that IRC 3402(n) authorizes

a "withholding exemption certificate" if one had no

liability for subtitle A taxes last year or this year.

Without any liability statutes for subtitle A,

this certificate is easy to justify.


Definition of "person" for purposes of Chapter 75 is here:




§ 7343. Definition of term “person”

The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.


Chapter 75 is Crimes, Other Offenses and Forfeitures

(i.e. the only "persons" who can commit "tax" crimes)


If you are a retired military officer, you should be interested in

our recent challenge to the Defense Financial Accounting System

to demonstrate their compliance with IRC section 3405 here:







We hope this helps.



Sincerely yours,

/s/ Paul Andrew Mitchell, B.A., M.S.

Private Attorney General, Criminal Investigator and

Federal Witness:  18 U.S.C. 1510, 1512-13, 1964(a)






All Rights Reserved without Prejudice