CHIEF JUSTICE REHNQUIST delivered the opinion of the Court.
Subtitle C of the Internal Revenue Code of 1954, 26 U. S. C. § 3101 et seq. (Code), imposes a number of employment taxes, among which are the income tax withheld from an employee's wages and the Social Security tax. The Code divides the burden of the Social Security tax between the employer and the employee, but imposes the income tax on the employee alone. The employer has responsibility, however...
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