Tax News

CCH (cch.taxgroup.com) reports:

  An individual could not bring an action against his employer to recover federal taxes withheld from his wages and paid over to the IRS. His allegations that the employer was required to establish a statutory employer-employee relationship and secure a determination of worker status before withholding taxes consisted primarily of legal conclusions without authority or factual support. Withholding federal income tax and making payments to the IRS are mandatory duties for employers. Moreover, the exclusive remedy for a tax refund is an action against the United States, not against an employer.

H. Nino v. Ford Motor Company, DC Mich., 2008-2 USTC ¶50,497

Other References:

 
Code Sec. 3403

  CCH Reference - 2008FED ¶33,593.1635

 
Code Sec. 7422

  CCH Reference - 2008FED ¶41,688.362

  Tax Research Consultant

  CCH Reference - TRC FILEIND: 15,306