C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE › Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)

26 C.F.R. § 31.3111-4

Liability for employer tax

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The employer is liable for the employer tax with respect to the wages paid to his employees for employment performed for him.

Notes of Decisions
Cited in 1 case, 2000–2000 · leading case: 330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000).
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330 West Hubbard Restaurant Corp., Doing Bus. as Coco Pazzo v. United States, 203 F.3d 990 (7th Cir. 2000). “§ 3111 ; 26 C.F.R. § 31.3111-4 . Employers collect the employee’s share of FICA taxes (hereinafter employee share) by deducting the appro *992 priate amount from their employees’ wages “as and when paid.”
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