There are only two liability statutes anywhere in the Internal Revenue Code Subtitles A through C.
1. The first is found in 26 U.S.C. §1461 and it makes withholding agents for nonresident aliens inside the federal United States liable to turn over “wages” withheld to the Internal Revenue Code. This withholding must still, however, be done voluntarily and authorized by the recipient of the wages or it amounts to theft.
2. The second liability statute is found in 26 U.S.C. §2002, and this statute imposes a liability upon the executor of the estate of a dead person as part of an estate tax.
got dead alien?
