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Employer liable for Sec. 6662 penalties for failure to deduct and pay wage taxes.
- Source :
- Tax Adviser; Jan98, Vol. 29 Issue 1, p57, 2/3p
- Publication Year :
- 1998
-
Abstract
- States that it was held in the Court of Federal Claims, that an employer is liable for the negligence penalty under Sec. 6662 for failure to withhold taxes on employee wages, in Abbey Carpet, 9/26/97. Findings of the court; Information on the penalty of Sec. 6662.
- Subjects :
- TAXATION of employees
CRIMINAL negligence
Subjects
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 29
- Issue :
- 1
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 77750