Of Taxes and Duties: Taxing the System With Public Employees' Tax Obligations

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Vol: 31, Issue: 3

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Ryesky, Kenneth H.
employee tax obligation; personal tax obligation; tax law; Internal Revenue Code; income tax; Labor and Employment Law; Law; Tax Law
article description
Governmental agencies, including and especially those involved in the taxation function, have compelling reasons to insist that individuals in their employ comply with the laws of the land, including the personal tax requirements. As tax law complexity increases, so does the general propensity for noncompliance. The governmental agencies are thus confronted with increasing volumes of disciplinary issues relating to employee tax obligations. This article will explore how the various types of governmental agencies deal with enforcing compliance by their employees with personal taxation obligations, and will discuss how fallout from thetax law arena affects the efficiency of government as compliance with the tax laws become increasingly difficult, confusing, and ambiguous.