26 U.S.C. § 6414
Income tax withheld
In the case of an overpayment of tax imposed by chapter 24, or by chapter 3 or 4, refund or credit shall be made to the employer or to the withholding agent, as the case may be, only to the extent that the amount of such overpayment was not deducted and withheld by the employer or withholding agent.
Notes of Decisions
Cited in 1
case, 1987–1987 · leading case: Foodservice & Lodging Inst., Inc. v. Regan, 809 F.2d 842 (D.C. Cir. 1987).
Foodservice & Lodging Inst., Inc. v. Regan, 809 F.2d 842 (D.C. Cir. 1987). “6 The District Court held that no such refund suit would be cognizable under 26 U.S.C. § 6414 (1982) because the employer would not be contesting any ultimate liability for taxes.”
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