26 U.S.C. § 4291
Cases where persons receiving payment must collect tax
Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment.
Notes of Decisions
Cited in 21
cases (1 in the last 5 years), 1961–2026 · leading case: United States v. Edward S. Nielsen, 1 F.3d 855 (9th Cir. 1993).
United States v. Edward S. Nielsen, 1 F.3d 855 (9th Cir. 1993). “§ 4261 , 1 collected by Mid-Pacific from its customers, 26 U.S.C. § 4291 : 2 Nielsen was sentenced to consecutive terms of three years imprisonment on Count 1, three years imprisonment on Count 2, and three years probation on Count 3.”
Emerald Int'l Corp. v. United States, 54 Fed. Cl. 674 (Fed. Cl. 2002). “In the case of the airline ticket tax, 26 U.S.C. § 4291 specifically imposes the collection responsibility on the persons receiving payment for travel services.”
Air Tour Acquisition Corp. v. United States, 781 F. Supp. 669 (D. Haw. 1991). “Air Tour’s Liability for Taxes Under 26 U.S.C. § 4291 Section 4291 3 requires Air Tour to collect any taxes due under section 4261.”
Thomas J. McGowan v. United States, 296 F.2d 252 (5th Cir. 1961). “The veggel operators, on the other hand, had the right to preserVe, if they could, -¡-heir contention for appropriate court decision.”
Westside Cellular, Inc. v. United States, 573 F. Supp. 2d 1002 (N.D. Ohio 2008). “” Under 26 U.S.C. § 4291 , “[ejxcept as otherwise provided in Section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making éuch…”
Mikulski v. Centerior Energy Corp., 435 F.3d 666 (6th Cir. 2006). “949 (1997) (where Congress makes a private entity like an airline a collection agent for the IRS, the airline is treated as an employee of the IRS for § 7422 purposes).”
Wachovia Bank of Georgia, N.A. v. Vacuum Corp. (In Re Vacuum Corp.), 215 B.R. 277 (Bankr. N.D. Ga. 1997). “” 26 U.S.C. § 4291 . Similarly, the Tax Code also requires an employer to "collect" Federal Insurance Contributions Act (FICA) taxes from its employees "by deducting the amount of the tax from the wages as and when paid,” 26 U.”
Brennan v. Sw. Airlines Co., 134 F.3d 1405 (9th Cir. 1998). “26 U.S.C. § 4291 ; 26 C.F.R. 40.6302(c)-l(b)(l)(i).”
Kaucky v. Sw. Airlines Co., 109 F.3d 349 (7th Cir. 1997). “Section 4261 of the Internal Revenue Code required airline passengers to pay a 10 percent excise tax on domestic air transportation commenced on or before December 3l, 1995, and required the airlines to collect the tax from their customers, 26 U.S.C. § 4291 , and remit the…”
Agron v. Illinois Bell Tel. Co., 325 F. Supp. 487 (N.D. Ill. 1970). “The obligation which IBT was bound to perform was not litigation on behalf of its subscribers, but the collection and holding of certain tax revenues according to federal statutes, 26 U.S.C. §§ 4291 , 7501 (a), and policy.”
United Prepaid Network, Inc. v. United States, 112 Fed. Cl. 59 (Fed. Cl. 2013). “” 26 U.S.C. § 4291 . The issue, therefore, before the court, as the parties advised in their Joint Preliminary Status Report, “is the factual question of whether plaintiff paid the telecommunications excise tax with respect to non-distance sensitive telecommunications, and if…”
Cross v. United States, 204 F. Supp. 644 (E.D. Va. 1962). “§ 4261 ; (2) If not, whether plaintiff’s books, and records were sufficient to comply with the provisions of § 49-4261-2 (Treasury Regulations on Excise Tax, 1954 Code); (3) Whether the plaintiff willfully failed to collect, account for, and pay over the proper transportation…”
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