26 U.S.C. § 3403
Liability for tax
The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.
Notes of Decisions
Cited in 121
cases (11 in the last 5 years), 1948–2026 · leading case: United States v. Farr, 536 F.3d 1174 (10th Cir. 2008).
United States v. Farr, 536 F.3d 1174 (10th Cir. 2008). “I A The Internal Revenue Code (“Code”) requires “employer[s]” to deduct from their employees’ wages the employees’ share of FICA and individual income taxes.”
Mouton v. Hebert's Superette, Inc., 53 So. 3d 561 (La. Ct. App. 2010). “Ultimately, the trial court agreed with the defendants’ utilization of the peremptory exception as the means to assert immunity; thereafter, it granted those peremptory exceptions, finding that Mouton’s suits were barred by 26 U.S.C. § 3403 , which creates immunity for required…”
Centra, Inc. & Cent. Transp., Inc. v. United States, 953 F.2d 1051 (6th Cir. 1992). “Truck Sales held that, under the older manufacturers excise tax, 26 U.S.C. § 3403 , trucks sold in the United States under a tax exemption and then exported were not subject to the excise tax if later imported and sold again in this country.”
Brockenbrough v. Comm'r, Internal Revenue Serv., 61 B.R. 685 (W.D. Va. 1986). “§ 6672 (a) 1 is separate and distinct from the corporation’s liability under 26 U.S.C. § 3403 . 2 For this same reason, this court must reject the debtor’s contention that the $128,000 now being held in escrow from the liquidation of the corporation should be deducted from the…”
United States v. Farr, 701 F.3d 1274 (10th Cir. 2012). “(citing 26 U.S.C. § 3403 ). “These withheld amounts are considered to be held in a ‘special fund in trust for the United States’ after collection each pay period until they are remitted to the government.”
Suzy's Zoo (R) v. Comm'r of Internal Revenue, 273 F.3d 875 (9th Cir. 2001). “§§ 4061 , 4218 (1954); 26 U.S.C. §§ 3403 , 3406 (1939). 6 . Section 263A(b)(2)(B) provides: "Subpara-graph (A) shall not apply to any personal *881 property acquired during any taxable year by the taxpayer for resale if the average annual gross receipts of the taxpayer (or any…”
Matthew Burda v. M. Ecker Co., 954 F.2d 434 (7th Cir. 1992). “, 744 F.2d 1276 (7th Cir.1984) (employees have no cause of action against employers to recover wages withheld and paid over to the government in satisfaction of federal income tax liability); 26 U.”
DiGiovanni v. City of Rochester, 680 F. Supp. 80 (W.D.N.Y. 1988). “In its answer, the City asserts numerous affirmative defenses including statute of limitations, failure to state a claim, and statutory immunity pursuant to 26 U.S.C. § 3403 and New York Tax Law §§ 190 and 675.”
Plazzi v. FedEx Ground Package Sys., Inc., 52 F.4th 1 (1st Cir. 2022). “Plaintiffs next argue that under the plain language of 26 U.S.C. § 3403 and Mass. Gen. Laws ch. 62B, § 10, an employer is not insulated from employee suits for wages withheld for taxes unless the employer actually makes "payment" to the IRS.”
Matthew Burda v. M. Ecker Co., 2 F.3d 769 (7th Cir. 1993). “See 26 U.S.C. § 3403 ; see also Edgar v. Inland Steel Co.”
Emmanuel A. Ballard v. United States, 17 F.3d 116 (5th Cir. 1994). “IV It is not contested that the Omni/Vanir joint venture was liable, as an employer, for withheld payroll taxes under 26 U.S.C. § 3403 and that for all purposes of this opinion the joint venture was a partnership.”
Judy Edgar v. Inland Steel Co., a Corp., 744 F.2d 1276 (7th Cir. 1984). “This lawsuit represents yet another disturbing example of a patently frivolous appeal filed by abusers of the tax system merely to delay and harass the collection of public revenues.”
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