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WITHHOLDING RESEARCH page 4 Now, this next section deals more with the withholding agent, than with the categories that are mandated to be withheld from. That section is 26 USC 1461, with the link shown here. http://www4.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001461----000-.html And here is its full text. If the withholding taking place against you was not validly authorized from the first three sections, 1441, 1442 or 1443, then maybe it is in here at the last section. But the research slightly expands from here, so follow along closely for the journey.
Notice how it states, “Every person required to deduct and withhold any tax UNDER THIS CHAPTER is hereby made liable for such tax…” Please note the Chapter it references is Chapter 3. Please pick from one of the two choices below and circle it. (1) (I can clearly see that 26 USC 1461 only applies to Chapter 3) (2) (I cannot see how 26 USC 1461 only applies to Chapter 3)
Now, to be thorough, to see what we are looking at, it becomes necessary to back up to see what that Chapter 3 contains, to make sure that no area is skipped and no mistakes are made out of a lack of information, After all, we wouldn’t want to presume something to our detriment, right? -------------------------------------------------------------------------------------------------------- But before we do that, allow me to take you to on a vital two page side-note to check to see if this statute 1461 has any enforcement regulation to back it up with specificity that is not shown in the statute, since some of the following statutes have regulations, and some do not.To check and see if this statute has any enforcement regulation, click on the blue “Parallel regulations (CFR)” to the right of the above text, or click here: http://www4.law.cornell.edu/usc-cgi/usc_cfr.cgi?title=26§ion=1461 You will see that there are no regulations concerning this statute. Here is the text of that site.
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