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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Judicial Proceedings |
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Civil Actions by the United States |
§ 301.7507-11 - Exception of employment taxes.
Latest version.
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§ 301.7507-11 Exception of employment taxes.
The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.