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 G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

26 C.F.R. § 31.6151-1

Time for paying tax

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(a) In general. The tax required to be reported on each tax return required under this subpart is due and payable to the internal revenue officer with whom the return is filed at the time prescribed in § 31.6071(a)-1 for filing such return. See the applicable sections in Part 301 of this chapter (Regulations on Procedure and Administration), for provisions relating to interest on underpayments, additions to tax, and penalties.

(b) Cross references. For provisions relating to the use of authorized financial institutions in depositing the taxes, see §§ 31.6302(c)-1, 31.6302(c)-2, and 31.6302(c)-3. For rules relating to the payment of taxes in nonconvertible foreign currency, see § 301.6316-7 of this chapter (Regulations on Procedure and Administration).

[T.D. 6872, 31 FR 149, Jan. 6, 1966; T.D. 6915, 32 FR 5261, Mar. 29, 1967; T.D. 7037, 35 FR 6709, Apr. 28, 1970; T.D. 7953, 49 FR 19644, May 9, 1984; T.D. 8952, 66 FR 33832, June 26, 2001]
Notes of Decisions
Cited in 3 cases, 1995–1996 · leading case: Tippin v. Comm'r, 104 T.C. 518 (Tax Ct. 1995).
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Tippin v. Comm'r, 104 T.C. 518 (Tax Ct. 1995). · cites it 2× “Although the employer collects the taxes and is, therefore, liable for their payment, see sec.”
Robert Alan Jones, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of Am., Defendant-Counter-Claimant-Plaintiff-Appellee, 60 F.3d 584 (9th Cir. 1995). “” 26 CFR § 31.6151-1 . However, deposits must be made periodically throughout the quarter in federal depositories, at intervals which depend on the amounts withheld.”
Pullman Constr. Indus., Inc. v. United States (In Re Pullman Constr. Indus., Inc.), 190 B.R. 618 (Bankr. N.D. Ill. 1996). “6151(b)(2) (1987); 26 C.F.R. § 31.6151-1 (b) (1987). As these provisions indicate, Pullman was compelled to make timely deposit of its share of employment taxes in an authorized bank depository in order to avoid a penalty.”
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