26 U.S.C. § 1462
Withheld tax as credit to recipient of income
Income on which any tax is required to be withheld at the source under this chapter shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in such return.
Notes of Decisions
Cited in 7
cases (2 in the last 5 years), 1958–2022 · leading case: Feist v. United States, 221 Ct. Cl. 531 (Ct. Cl. 1979).
Feist v. United States, 221 Ct. Cl. 531 (Ct. Cl. 1979). “An employee is automatically given credit on his individual federal tax liability for the amount of federal income taxes withheld from his wages by his employer even though the employer may not have turned over the withheld sums to the Government.”
Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022). “at 243 (emphasis added); see also 26 U.S.C. § 1462 ("[A]ny amount of tax so withheld shall be credited against the amount of income tax as computed in [the income recipient's] return.”
Chandler v. Perini Power Constructors, Inc., 520 F. Supp. 1152 (D.N.H. 1981). “26 U.S.C. § 1462 ; Feist v. United States, 607 F.”
United States v. Michael v. Kuntz, 259 F.2d 871 (2d Cir. 1958). “1954, § 1462, 26 U.S.C. § 1462 ; I.R.C.1939, § 143(d), 26 U.”
Overseas Thread Indus., Ltd. v. United States, 48 Fed. Cl. 221 (Fed. Cl. 2000). “26 U.S.C. § 1462 . . Because the plaintiff does not challenge the propriety of this regulation, the court need not determine whether the Treasury Regulation is interpretive or legislative.”
Plazzi v. Fedex Ground Package Sys., Inc. (D. Mass. 2022). “5, is, therefore, not only absent from the complaint, see generally D. 1-4, but also implausible, since any failure of Eloah to pay Plaintiffs’ withheld taxes to the government would not have affected their eligibility for a tax refund.”
Rocha v. United States, 200 F. Supp. 2d 1236 (D. Or. 2002). “26 U.S.C. § 1462 ; Slodov, 436 U.S. at 243 , 98 S.”
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