Title 26: Internal Revenue PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Subpart E—Collection of Income Tax at Source §31.3401(c)-1 Employee. (a) The term employee includes every individual performing services if the relationship between him and the person for whom he performs such services is the legal relationship of employer and employee. The term includes officers and employees, whether elected or appointed, of the United States, a State, Territory, Puerto Rico, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. (c) Generally, physicians, lawyers, dentists, veterinarians, contractors, subcontractors, public stenographers, auctioneers, and others who follow an independent trade, business, or profession, in which they offer their services to the public, are not employees. §31.6051-1 Statements for employees. (a) Requirement if wages are subject to withholding of income tax—(1) General rule. (i) Every employer, as defined in section 3401(d), required to deduct and withhold from an employee a tax under section 3402, or who would have been required to deduct and withhold a tax under section 3402,... the tax return copy and the employees copy of a statement on Form W-2. (a) The name, address, and identification number of the employer. (b) The name and address of the employee, and his social security account number if wages as defined in section 3121(a) have been paid or if the Form W-2 is required to be furnished to the employee for a period commencing after December 31, 1962. (c) The total amount of wages as defined in section 3401(a), (d) The total amount deducted and withheld as tax under section 3402, (e) The total amount of wages as defined in section 3121(a), 26 USC § 3401 – Definitions (a) Wages For purposes of this chapter, the term “wages” means all remuneration …for services performed by an employee for his employer,… (c) Employee For purposes of this chapter, THE TERM “EMPLOYEE” INCLUDES AN OFFICER, EMPLOYEE, OR ELECTED OFFICIAL OF THE UNITED STATES, A STATE, OR ANY POLITICAL SUBDIVISION THEREOF, OR THE DISTRICT OF COLUMBIA, OR ANY AGENCY OR INSTRUMENTALITY OF ANY ONE OR MORE of the foregoing. 26 USC § 6331 - Levy and distraint (The 1st paragraph they leave out in a Notice of Levy for whom it applies.) (a) Authority of Secretary If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax …by levy upon all property and rights to property …belonging to such person…LEVY MAY BE MADE UPON THE ACCRUED SALARY OR WAGES OF ANY OFFICER, EMPLOYEE, OR ELECTED OFFICIAL, OF THE UNITED STATES, THE DISTRICT OF COLUMBIA, OR ANY AGENCY OR INSTRUMENTALITY OF THE UNITED STATES OR THE DISTRICT OF COLUMBIA, BY SERVING A NOTICE OF LEVY ON THE EMPLOYER (AS DEFINED IN SECTION 3401(D)) OF SUCH OFFICER, EMPLOYEE, OR ELECTED OFFICIAL. 26 U.S. Code § 3121 - Definitions (e) State, United States, and citizen For purposes of this chapter— (1) State The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. (2) United States The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
Posted on: Fri, 16 May 2014 13:10:24 +0000
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