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"In Employers We Trust": The Federal Right of Contribution under Internal Revenue Code Section 6672
Academic journal article from Fordham Journal of Corporate & Financial Law, Vol. 9, No. 1
Beginning of article
The secret wealth of commerce, and the precarious profits of art or labour, are susceptible only of a discretionary valuation, which is seldom disadvantageous to the interest of the treasury; and as the person of the trader supplies the want of a visible and permanent security, the payment of the imposition, which, in the case of a land-tax, may be obtained by the seizure of property, can rarely be extorted by any other means than those of corporal punishments.1
INTRODUCTION
The Internal Revenue Code2 (hereinafter I.R.C.) requires employers to withhold various taxes from the pay of their employees and to pay over the same to the Government.3 Pending actual transfer of the …
