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B-161457 1 (1978-05-09)

handle is hein.gao/gaobadfzm0001 and id is 1 raw text is: :f.Am THU CMM'PTNULLUN SNUNAL 4 DECISION . OPTHUUNITEDUTATUeS WAMFINGTON, D.C. 2054D FILE: DATE: MATTER OF: FedWal Agen y p t fPel ties sad Interet DIGEST: n Vedea kpteymetase ?aymat *t isaest asd pemlsle* fre late faiq no mndepmms of eqieymt tme to latest neve k*rytes by otber feral pverment ageasto e at athetaSed. I the obsesoat a statutory provislon reqStria panYM the appvepfrastes of these ageetee re- at avellabe for payet of interest aS d.tbe. The Desmast of Navy, tbroqh its AMesattuga dFinace Ceater, ha requested as advam deetstea em fwether the latersal ks p tSweo (IM) ca ansa peoaltes aS/or interest against the NAy tr the late filg et Federal srame Centributions At (FICA) tans, Federal I m saes wih14ld from the salades ofg t. s 1a s A itary pteqs., and arpaymats of dpeatit fo wvares Federal emise taxes. Navy has reserved paymt on weakr. represeatiag thse* hneaps peadtas the ouccm of this dcista As as eiyer, the Govermeat. of the Uited States, its ageaien ad trtessalities, are subject to the followig Federal tax prvities ef the laternal Reves Code of 1954 as ssaded (iC). 1. INC secleas 3402(a) aad 3404, require each Federal agesy or amtratalty to ddot and withhold Peeral som, tans twom wages and salaries paid to its efficers and employees. 2. IRC stse 3102 and 3122 require ach Federal ageacy or iastrunatality to deduct and withhold Federal lasuraase Centributloas Act tans from vps paid to those mployes covered under thAt Act. 3. 18E seetioasa111. 3112, and 3122 require every Federal agesy and lastmuentality to pay an excise tax with reepect to the salaries sad vages paid to saleyees severed by FICA.

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