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Posts from Jim Prentice, Lehigh Acres, Florida

Jim Prentice, Lehigh Acres, FloridaJim Prentice, Lehigh Acres, Florida
Jim Prentice, Lehigh Acres, Florida

There are 4 Subtitles in the IRC.
Subtitle A. Income tax.
Subtitle B. Estate & Gift Tax.
Subtitle C. Employment Tax.
Subtitle D. Misc Excise Tax.
At section 7701 (a) (16) General Definitions for the entire Code we find Withholding agent. -- "The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of 1441, 1442, 1443, or 1461.
These provisions are located in Subtitle A, Chapter 3.
1441, Withholding of tax on nonresident aliens.
1442, Withholding of tax on foreign corporations.
1443, Foreign tax-exempt organizations.
1461, Liability for withheld tax. Every person required to withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claim and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
Withholding of tax is applicable ONLY to Subtitle A income tax.
There are no provisions for withholding for Subtitle C. Employment tax. Employment tax is Social Security (FICA) and applies ONLY to federal employees & U.S. citizens and residents.
U.S. citizens are those born in the District of Columbia, Guam, Puerto Rico, the Virgin Islands etc. or any place owned by the federal government.
I have no doubt that those born in the Territories, or in the District of Columbia, are so far citizens as to entitle them to the protection guaranteed to citizens of the United States in the Constitution, and to the shield of nationality abroad; but it is evident that they have not the political rights which are vested in citizens of the States. They are not constituents of any community in which is vested any sovereign power of government. Their position partakes more of the character of subjects than of citizens. They are subject to the laws of the United States, but have no voice in its management. If they are allowed to make laws, the validity of these laws is derived from the sanction of a Government in which they are not represented. Mere citizenship they may have, but the political rights of citizens they cannot enjoy until they are organized into a State, and admitted into the Union. [People v. De La Guerra, 40 Cal. 311, 342 (1870)]

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