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26 U.S.C. § 3505 — Liability of third parties paying or providing for wages
Federal law — U.S. Code and appendices · legal_authorities
**(a) Direct payment by third parties** For purposes of sections 3102, 3202, 3402, and 3403, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) required to be deducted and withheld from such wages by such employer.
**(b) Personal liability where funds are supplied** If a lender, surety, or other person supplies funds to or for the account of an employer for the specific purpose of paying wages of the employees of such employer, with actual notice or knowledge (within the meaning of section 6323(i)(1)) that such employer does not intend to or will not be able to make timely payment or deposit of the amounts of tax required by this subtitle to be deducted and withheld by such employer from such wages, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) which are not paid over to the United States by such employer with respect to such wages. However, the liability of such lender, surety, or other person shall be limited to an amount equal to 25 percent of the amount so supplied to or for the account of such employer for such purpose.
**(c) Effect of payment** Any amounts paid to the United States pursuant to this section shall be credited against the liability of the employer.
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Source file: Laws/federal/codes/united-states-code/title-26/section-3505-liability-of-third-parties-paying-or-providing-for-wages--3f9ab48aec.md
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Source location: Title 26, Chapter 25, § 3505; chapter-025-general-provisions-relating-to-employment-taxes.md
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**(a) Direct payment by third parties** For purposes of sections 3102, 3202, 3402, and 3403, if a lender, surety, or other person, who is not an employer under such sections with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) required to be deducted and withheld from such wages by such employer.
**(b) Personal liability where funds are supplied** If a lender, surety, or other person supplies funds to or for the account of an employer for the specific purpose of paying wages of the employees of such employer, with actual notice or knowledge (within the meaning of section 6323(i)(1)) that such employer does not intend to or will not be able to make timely payment or deposit of the amounts of tax required by this subtitle to be deducted and withheld by such employer from such wages, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) which are not paid over to the United States by such employer with respect to such wages. However, the liability of such lender, surety, or other person shall be limited to an amount equal to 25 percent of the amount so supplied to or for the account of such employer for such purpose.
**(c) Effect of payment** Any amounts paid to the United States pursuant to this section shall be credited against the liability of the employer.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Purchasers, holders of security interests, mechanic’s lienors, and judgment lien creditors** The lien imposed by section 6321 shall not be valid as against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until notice thereof which meets the requirements of subsection (f) has been filed by the Secretary.
**(b) Protection for certain interests even though notice filed** Even though notice of a lien imposed by section 6321 has been filed, such lien shall not be valid—
(1) **Securities** — With respect to a security (as defined in subsection (h)(4))—
(A) as against a purchaser of such security who at the time of purchase did not have actual notice or knowledge of the existence of such lien; and
(B) as against a holder of a security interest in such security who, at the time such interest came into existence, did not have actual notice or knowledge of the existence of such lien.
(2) **Motor vehicles** — With respect to a motor vehicle (as defined in subsection (h)(3)), as against a purchaser of such motor vehicle, if—
(A) at the time of the purchase such purchaser did not have actual notice or knowledge of the existence of such lien, and
(B) before the purchaser obtains such notice or knowledge, he has acquired possession of such motor vehicle and has not thereafter relinquished possession of such motor vehicle to the seller or his agent.
(3) **Personal property purchased at retail** — With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of such purchase such purchaser intends such purchase to (or knows such purchase will) hinder, evade, or defeat the collection of any tax under this title.
(4) **Pers
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6323
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The following expenses and claims have priority in the following order:
(1) First:
(A) Allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition in a case under this title, are owed to or recoverable by a spouse, former spouse, or child of the debtor, or such child’s parent, legal guardian, or responsible relative, without regard to whether the claim is filed by such person or is filed by a governmental unit on behalf of such person, on the condition that funds received under this paragraph by a governmental unit under this title after the date of the filing of the petition shall be applied and distributed in accordance with applicable nonbankruptcy law.
(B) Subject to claims under subparagraph (A), allowed unsecured claims for domestic support obligations that, as of the date of the filing of the petition, are assigned by a spouse, former spouse, child of the debtor, or such child’s parent, legal guardian, or responsible relative to a governmental unit (unless such obligation is assigned voluntarily by the spouse, former spouse, child, parent, legal guardian, or responsible relative of the child for the purpose of collecting the debt) or are owed directly to or recoverable by a governmental unit under applicable nonbankruptcy law, on the condition that funds received under this paragraph by a governmental unit under this title after the date of the filing of the petition be applied and distributed in accordance with applicable nonbankruptcy law.
(C) If a trustee is appointed or elected under section 701, 702, 703, 1104, 1202, or 1302, the administrative expenses of the trustee allowed under paragraphs (1)(A), (2), and (6) of section 503(b) shall be paid before payment of claims under subparagraphs (A)
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Federal law — U.S. Code and appendices · legal_authorities
Page 2860
TITLE 26—INTERNAL REVENUE CODE
§ 3503
Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983,
97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of
Pub. L. 97–248 as of the close of June 30, 1983, and pro-
vided that the Internal Revenue Code of 1954 [now 1986]
[this title] shall be applied and administered (subject to
certain exceptions) as if such subtitle A (and the
amendments made by such subtitle A) had not been en-
acted.
§ 3503. Erroneous payments
Any tax paid under chapter 21 or 22 by a tax-
payer with respect to any period with respect to
which he is not liable to tax under such chapter
shall be credited against the tax, if any, imposed
by such other chapter upon the taxpayer, and
the balance, if any, shall be refunded.
(Aug. 16, 1954, ch. 736, 68A Stat. 471.)
§ 3504. Acts to be performed by agents
In case a fiduciary, agent, or other person has
the control, receipt, custody, or disposal of, or
pays the wages of an employee or group of em-
ployees, employed by one or more employers,
the Secretary, under regulations prescribed by
him, is authorized to designate such fiduciary,
agent, or other person to perform such acts as
are required of employers under this title and as
the Secretary may specify. Except as may be
otherwise prescribed by the Secretary, all provi-
sions of law (including penalties) applicable in
respect of an employer shall be applicable to a
fiduciary, agent, or other person so designated
but, except as so provided, the employer for
whom such fiduciary, agent, or other person acts
shall remain subject to the provisions of law (in-
cluding penalties) applicable in respect of em-
ployers.
(Aug. 16, 1954, ch. 736, 68A Stat. 471; Pub. L.
85–866, title I, § 71, Sept. 2, 1958, 72 Stat. 1660;
Pub.
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