# 26 U.S.C. § 3403: Liability for tax

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s3403>. Cite pinpoints as 26 U.S.C. § 3403(a)(1).

The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter, and shall not be liable to any person for the amount of any such payment.

## Regulations

- [Treas. Reg. § 31.3403-1](/26/reg/31.3403-1.md): Liability for tax. (interprets § 3403)

## Leading cases

- [McLaine v. Commissioner, 138 T.C. 228 (2012)](https://www.courtlistener.com/opinion/4561797/mclaine-v-commissioner/)
- [Dixon v. Commissioner, 141 T.C. 173 (2013)](https://www.courtlistener.com/opinion/4562364/dixon-v-commissioner/)

Derived from: 1939 § 1623

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 469
- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 589
- 1983-08-05: [Pub. L. 98-67](/26/act/98-67.md), 97 Stat. 369