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§ 301.7507-11 Exception of employment taxes.

26 CFR 301.7507-11

  1. CFR
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  3. Title 26
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  5. Chapter I
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  7. Part 301
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  9. Subpart ECFR94f366dd75fae71
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  11. Subject Group Civil Actions by the United States
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  13. 26 CFR 301.7507-11
Citation26 CFR 301.7507-11
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

§ 301.7507-11 Exception of employment taxes.

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.