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18712Terminating withholding without being terminated

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  • Cliff Bass
    Nov 28, 2011
      Not to be argumentative, but maybe instead of "exempt" a man or woman might write "except"ed 26 USC 3401(a)(8)(A)(I):

      3401. Definitions
      (a) Wages
      For purposes of this chapter, the term ''wages'' means all
      remuneration (other than fees paid to a public official) for
      services performed by an employee for his employer, including the
      cash value of all remuneration (including benefits) paid in any
      medium other than cash; except that such term shall not include
      remuneration paid -

      (8)(A) for services for an employer (other than the United
      States or any agency thereof) -
      (i) performed by a citizen of the United States if, at the
      time of the payment of such remuneration, it is reasonable to
      believe that such remuneration will be excluded from gross
      income under section 911;

      Congress does clearly say "except" and not "exempt".  Wonder why?

      Maybe it has something to do with the Congress' defined employer and employee?

      (c) Employee
      For purposes of this chapter, the term ''employee'' includes an
      officer, employee, or elected official of the United States, a
      State, or any political subdivision thereof, or the District of
      Columbia, or any agency or instrumentality of any one or more of
      the foregoing. The term ''employee'' also includes an officer of a
      (d) Employer
      For purposes of this chapter, the term ''employer'' means the
      person for whom an individual performs or performed any service, of
      whatever nature, as the employee of such person, except that -
      (1) if the person for whom the individual performs or performed
      the services does not have control of the payment of the wages
      for such services, the term ''employer'' (except for purposes of
      subsection (a)) means the person having control of the payment of
      such wages, and
      (2) in the case of a person paying wages on behalf of a
      nonresident alien individual, foreign partnership, or foreign
      corporation, not engaged in trade or business within the United
      States, the term ''employer'' (except for purposes of subsection
      (a)) means such person.
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