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Expert Analysis

IRS Complicates Withholding Agents' Responsibilities

Law360, New York (October 23, 2014, 10:37 AM EDT) -- Every person required to deduct and withhold tax under Chapter 3 of the Internal Revenue Code, relating to withholding on nonresident aliens and foreign corporations, is made liable for such tax pursuant to Section 1461. The Foreign Account Tax Compliance Act (FATCA, located in Chapter 4) has upped the stakes for many withholding agents with a parallel liability rule in Section 1474 with respect to Chapter 4 withholding....

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