Dixon v. Comm'r

JAMES R. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent;

SHARON C. DIXON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dixon v. Comm'r

Docket Nos. 9962-05L, 9965-05L

United States Tax Court

T.C. Memo 2013-207; 2013 Tax Ct. Memo LEXIS 216; 106 T.C.M. (CCH) 225;

September 3, 2013, Filed

Juan F. Vasquez, Jr., and Renesha N. Fountain, for petitioners.

W. Lance Stodghill and Derek B. Matta, for respondent.

HOLMES, Judge.

HOLMES

MEMORANDUM FINDINGS OF FACT AND OPINION

HOLMES, Judge: The Code imposes an obligation on employers to withhold a portion of the wages that they pay to…