Liability for Withholding Taxes

The office represents taxpayers who may be subject to liability for failure to deduct and withhold income and FICA taxes from employees, and payors who are required to withhold income tax from payments they make to nonresident aliens and foreign corporations. The matters that the office handles include:

  • IRS examinations
  • Identification of persons responsible to withhold taxes
  • Administrative appeals
  • Judicial review