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tax returns of employers); Conklin Bros. Of Santa Rosa, Inc. v.
United States, 986 F.2d 315, 316 nn.1 & 2 (9th Cir. 1993) (court
noted that section 3402 requires that an employer deduct and
withhold certain taxes from its employees’ wages and that section
6011(a) and section 31.6011(a)-4(a)(1), Employment Tax Regs.,
require the employer to report those taxes on its “payroll tax
return”, more specifically, Form 941).
Petitioner relies mistakenly on section 6041 to support its
requested holding that an employer must file Form 941 under
authority of part III.4 Although petitioner observes correctly
that section 6041 and the regulations prescribed thereunder
require employers such as it to file with the Secretary a
“return” for each calendar year that it pays wages of at least
$600 to an employee, that section 6041 is found in part III, and
that section 6651(a)(1) provides explicitly that the addition to
4 Although petitioner has not shared with us the specific
provision of sec. 6041 upon which it relies to support its
position, we believe that petitioner is relying upon sec.
6041(a). The relevant provisions of that section are as follows:
SEC. 6041. INFORMATION AT SOURCE.
(a) Payments of $600 or More.--All persons engaged
in a trade or business and making payment in the course
of such trade or business to another person, of * * *
wages * * * shall render a true and accurate return to
the Secretary, under such regulations and in such form
and manner and to such extent as may be prescribed by
the Secretary, setting forth the amount of such gains,
profits, and income, and the name and address of the
recipient of such payment.
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