Posted by Paul Andrew Mitchell, B.A., M.S. on September 26, 1998 at 01:37:13:
Answer: except for the exact sections listed
in the IRC definition of "withholding agent",
at IRC section 7701(a)(16), there is no
statute in the IRC imposing any specific
liabilities for the federal income tax
upon Citizens of the United States of
America, i.e. those who are eligible
to serve in the House or Senate (lawmakers)
or in the White House. See 1:2:2, 1:3:3,
and 2:1:5 for the Qualifications Clauses.
Then see Alla v. Kornfeld for a standing court
construction of the Diversity Clause
at 3:2:1, discussed elsewhere in this
forum. It held that federal citizens were
not contemplated when the organic federal
constitution was first ratified, and
Congress cannot amend that constitution,
no matter WHAT they may try to cram down
our throats. See Eisner v. Macomber for
standing authority on this latter point.
So, if you are a withholding agent, you are
holding money which is payable to the
United States; until such time as you have
actually paid that money, you are liable
for payment of it -- every last penny of it!
This makes perfect sense, when you stop
to think about it. :)
/s/ Paul Andrew Mitchell, B.A., M.S.