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Personal liability where funds are supplied

5 rules

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.

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Encodings · 5

supplied_funds_liability_limit_rate26 USC § 3505 (b) · parameter

26 USC 3505(b), second sentence

name: supplied_funds_liability_limit_rate
kind: parameter
dtype: Rate
source: 26 USC 3505(b), second sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: limited to an amount equal to 25 percent of the amount so supplied
versions:
  - effective_from: '1990-01-01'
    formula: '0.25'

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supplied_funds_third_party_liability_applies26 USC § 3505 (b) · derived

26 USC 3505(b), first sentence

name: supplied_funds_third_party_liability_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3505(b), first sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            supplies funds to or for the account of an employer for the specific
            purpose of paying wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            with actual notice or knowledge ... that such employer does not
            intend to or will not be able to make timely payment or deposit
versions:
  - effective_from: '1990-01-01'
    formula: >-
      third_party_is_lender_surety_or_other_person

      and third_party_supplies_funds_to_or_for_account_of_employer

      and funds_supplied_for_specific_purpose_of_paying_employer_wages

      and
      third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

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supplied_funds_third_party_liability_before_limit26 USC § 3505 (b) · derived

26 USC 3505(b), first sentence

name: supplied_funds_third_party_liability_before_limit
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b), first sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            liable ... 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
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
          output: supplied_funds_third_party_liability_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if supplied_funds_third_party_liability_applies: max(0,
      taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
      else: 0

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supplied_funds_third_party_liability_limit26 USC § 3505 (b) · derived

26 USC 3505(b), second sentence

name: supplied_funds_third_party_liability_limit
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b), second sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: limited to an amount equal to 25 percent of the amount so supplied
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_liability_limit_rate
          output: supplied_funds_liability_limit_rate
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
      supplied_funds_liability_limit_rate

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supplied_funds_third_party_liability26 USC § 3505 (b) · derived

26 USC 3505(b)

name: supplied_funds_third_party_liability
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            liability ... shall be limited to an amount equal to 25 percent of
            the amount so supplied
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
          output: supplied_funds_third_party_liability_before_limit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
          output: supplied_funds_third_party_liability_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      min(supplied_funds_third_party_liability_before_limit,
      supplied_funds_third_party_liability_limit)

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▸rulespec code

Shown source

statutes/26/3505.yaml

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This encoding covers the parent provision us/statute/26/3505; no dedicated encoding exists for this exact provision yet.

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Rules

supplied_funds_liability_limit_rate

Parameter

source: 26 USC 3505(b), second sentence

- name: supplied_funds_liability_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

direct_wage_payment_third_party_liability_applies

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              if a lender, surety, or other person, who is not an employer under such sections ...
              pays wages directly
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and
        third_party_is_not_employer_under_sections_3102_3202_3402_and_3403_with_respect_to_employees

        and third_party_pays_wages_directly_to_employee_group_or_agent

direct_wage_payment_third_party_liability

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) required to be
              deducted and withheld from such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#direct_wage_payment_third_party_liability_applies
            output: direct_wage_payment_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if direct_wage_payment_third_party_liability_applies: max(0,
        taxes_together_with_interest_required_to_be_deducted_and_withheld_from_directly_paid_wages)
        else: 0

supplied_funds_third_party_liability_applies

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              supplies funds to or for the account of an employer for the specific purpose of paying
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              with actual notice or knowledge ... that such employer does not intend to or will not
              be able to make timely payment or deposit
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and third_party_supplies_funds_to_or_for_account_of_employer

        and funds_supplied_for_specific_purpose_of_paying_employer_wages

        and
        third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

supplied_funds_third_party_liability_before_limit

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_before_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
            output: supplied_funds_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if supplied_funds_third_party_liability_applies: max(0,
        taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
        else: 0

supplied_funds_third_party_liability_limit

Derived

source: 26 USC 3505(b), second sentence

- name: supplied_funds_third_party_liability_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_liability_limit_rate
            output: supplied_funds_liability_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
        supplied_funds_liability_limit_rate

supplied_funds_third_party_liability

Derived

source: 26 USC 3505(b)

- name: supplied_funds_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liability ... shall be limited to an amount equal to 25 percent of the amount so
              supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
            output: supplied_funds_third_party_liability_before_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
            output: supplied_funds_third_party_liability_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(supplied_funds_third_party_liability_before_limit,
        supplied_funds_third_party_liability_limit)

employer_liability_credit_for_section_3505_payments

Derived

source: 26 USC 3505(c)

- name: employer_liability_credit_for_section_3505_payments
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              Any amounts paid to the United States pursuant to this section shall be credited
              against the liability of the employer
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6323 (i)(1)inferredUS Federal › Statutes › Title 26 › § 6323 › (i)(1)

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us/statute/26/3505/b — Personal liability where funds are supplied · Axiom

Personal liability where funds are supplied

5 rules

Official source

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in view

Whole section

Encodings · 5

supplied_funds_liability_limit_rate26 USC § 3505 (b) · parameter

26 USC 3505(b), second sentence

name: supplied_funds_liability_limit_rate
kind: parameter
dtype: Rate
source: 26 USC 3505(b), second sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: limited to an amount equal to 25 percent of the amount so supplied
versions:
  - effective_from: '1990-01-01'
    formula: '0.25'

open in graph ↗

supplied_funds_third_party_liability_applies26 USC § 3505 (b) · derived

26 USC 3505(b), first sentence

name: supplied_funds_third_party_liability_applies
kind: derived
entity: Payment
dtype: Judgment
period: Year
source: 26 USC 3505(b), first sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            supplies funds to or for the account of an employer for the specific
            purpose of paying wages
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            with actual notice or knowledge ... that such employer does not
            intend to or will not be able to make timely payment or deposit
versions:
  - effective_from: '1990-01-01'
    formula: >-
      third_party_is_lender_surety_or_other_person

      and third_party_supplies_funds_to_or_for_account_of_employer

      and funds_supplied_for_specific_purpose_of_paying_employer_wages

      and
      third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

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supplied_funds_third_party_liability_before_limit26 USC § 3505 (b) · derived

26 USC 3505(b), first sentence

name: supplied_funds_third_party_liability_before_limit
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b), first sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            liable ... 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
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
          output: supplied_funds_third_party_liability_applies
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      if supplied_funds_third_party_liability_applies: max(0,
      taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
      else: 0

open in graph ↗

supplied_funds_third_party_liability_limit26 USC § 3505 (b) · derived

26 USC 3505(b), second sentence

name: supplied_funds_third_party_liability_limit
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b), second sentence
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: limited to an amount equal to 25 percent of the amount so supplied
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_liability_limit_rate
          output: supplied_funds_liability_limit_rate
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      max(0,
      amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
      supplied_funds_liability_limit_rate

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supplied_funds_third_party_liability26 USC § 3505 (b) · derived

26 USC 3505(b)

name: supplied_funds_third_party_liability
kind: derived
entity: Payment
dtype: Money
period: Year
unit: USD
source: 26 USC 3505(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3505
          excerpt: >-
            liability ... shall be limited to an amount equal to 25 percent of
            the amount so supplied
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
          output: supplied_funds_third_party_liability_before_limit
          hash: sha256:local
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
          output: supplied_funds_third_party_liability_limit
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: >-
      min(supplied_funds_third_party_liability_before_limit,
      supplied_funds_third_party_liability_limit)

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▸rulespec code

Shown source

statutes/26/3505.yaml

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This encoding covers the parent provision us/statute/26/3505; no dedicated encoding exists for this exact provision yet.

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Rules

supplied_funds_liability_limit_rate

Parameter

source: 26 USC 3505(b), second sentence

- name: supplied_funds_liability_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
  versions:
    - effective_from: '1990-01-01'
      formula: '0.25'

direct_wage_payment_third_party_liability_applies

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              if a lender, surety, or other person, who is not an employer under such sections ...
              pays wages directly
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and
        third_party_is_not_employer_under_sections_3102_3202_3402_and_3403_with_respect_to_employees

        and third_party_pays_wages_directly_to_employee_group_or_agent

direct_wage_payment_third_party_liability

Derived

source: 26 USC 3505(a)

- name: direct_wage_payment_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... in a sum equal to the taxes (together with interest) required to be
              deducted and withheld from such wages
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#direct_wage_payment_third_party_liability_applies
            output: direct_wage_payment_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if direct_wage_payment_third_party_liability_applies: max(0,
        taxes_together_with_interest_required_to_be_deducted_and_withheld_from_directly_paid_wages)
        else: 0

supplied_funds_third_party_liability_applies

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_applies
  kind: derived
  entity: Payment
  dtype: Judgment
  period: Year
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              supplies funds to or for the account of an employer for the specific purpose of paying
              wages
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              with actual notice or knowledge ... that such employer does not intend to or will not
              be able to make timely payment or deposit
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        third_party_is_lender_surety_or_other_person

        and third_party_supplies_funds_to_or_for_account_of_employer

        and funds_supplied_for_specific_purpose_of_paying_employer_wages

        and
        third_party_has_actual_notice_or_knowledge_under_section_6323_i_1_of_employer_withholding_payment_failure

supplied_funds_third_party_liability_before_limit

Derived

source: 26 USC 3505(b), first sentence

- name: supplied_funds_third_party_liability_before_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), first sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liable ... 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
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_applies
            output: supplied_funds_third_party_liability_applies
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        if supplied_funds_third_party_liability_applies: max(0,
        taxes_together_with_interest_not_paid_over_by_employer_with_respect_to_wages_paid_from_supplied_funds)
        else: 0

supplied_funds_third_party_liability_limit

Derived

source: 26 USC 3505(b), second sentence

- name: supplied_funds_third_party_liability_limit
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b), second sentence
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: limited to an amount equal to 25 percent of the amount so supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_liability_limit_rate
            output: supplied_funds_liability_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        max(0, amount_supplied_to_or_for_account_of_employer_for_wage_payment_purpose) *
        supplied_funds_liability_limit_rate

supplied_funds_third_party_liability

Derived

source: 26 USC 3505(b)

- name: supplied_funds_third_party_liability
  kind: derived
  entity: Payment
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              liability ... shall be limited to an amount equal to 25 percent of the amount so
              supplied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_before_limit
            output: supplied_funds_third_party_liability_before_limit
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3505#supplied_funds_third_party_liability_limit
            output: supplied_funds_third_party_liability_limit
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        min(supplied_funds_third_party_liability_before_limit,
        supplied_funds_third_party_liability_limit)

employer_liability_credit_for_section_3505_payments

Derived

source: 26 USC 3505(c)

- name: employer_liability_credit_for_section_3505_payments
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 3505(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3505
            excerpt: >-
              Any amounts paid to the United States pursuant to this section shall be credited
              against the liability of the employer
  versions:
    - effective_from: '1990-01-01'
      formula: max(0, amounts_paid_to_united_states_pursuant_to_section_3505)

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 6323 (i)(1)inferredUS Federal › Statutes › Title 26 › § 6323 › (i)(1)