
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6205]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6205. Special rules applicable to certain employment taxes


(a) Adjustment of tax

                          (1) General rule

        If less than the correct amount of tax imposed by section 3101, 
    3111, 3201, 3221, or 3402 is paid with respect to any payment of 
    wages or compensation, proper adjustments, with respect to both the 
    tax and the amount to be deducted, shall be made, without interest, 
    in such manner and at such times as the Secretary may by regulations 
    prescribe.

                    (2) United States as employer

        For purposes of this subsection, in the case of remuneration 
    received from the United States or a wholly-owned instrumentality 
    thereof during any calendar year, each head of a Federal agency or 
    instrumentality who makes a return pursuant to section 3122 and each 
    agent, designated by the head of a Federal agency or 
    instrumentality, who makes a return pursuant to such section shall 
    be deemed a separate employer.

               (3) Guam or American Samoa as employer

        For purposes of this subsection, in the case of remuneration 
    received during any calendar year from the Government of Guam, the 
    Government of American Samoa, a political subdivision of either, or 
    any instrumentality of any one or more of the foregoing which is 
    wholly owned thereby, the Governor of Guam, the Governor of American 
    Samoa, and each agent designated by either who makes a return 
    pursuant to section 3125 shall be deemed a separate employer.

                (4) District of Columbia as employer

        For purposes of this subsection, in the case of remuneration 
    received during any calendar year from the District of Columbia or 
    any instrumentality which is wholly owned thereby, the Mayor of the 
    District of Columbia and each agent designated by him who makes a 
    return pursuant to section 3125 shall be deemed a separate employer.

          (5) States and political subdivisions as employer

        For purposes of this subsection, in the case of remuneration 
    received from a State or any political subdivision thereof (or any 
    instrumentality of any one or more of the foregoing which is wholly 
    owned thereby) during any calendar year, each head of an agency or 
    instrumentality, and each agent designated by either, who makes a 
    return pursuant to section 3125 shall be deemed a separate employer.

(b) Underpayments

    If less than the correct amount of tax imposed by section 3101, 
3111, 3201, 3221, or 3402 is paid or deducted with respect to any 
payment of wages or compensation and the underpayment cannot be adjusted 
under subsection (a) of this section, the amount of the underpayment 
shall be assessed and collected in such manner and at such times 
(subject to the statute of limitations properly applicable thereto) as 
the Secretary may by regulations prescribe.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86-778, title I, 
Sec. 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89-97, title III, 
Sec. 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 
99-272, title XIII, Sec. 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.)


                               Amendments

    1986--Subsec. (a)(5). Pub. L. 99-272 added par. (5).
    1976--Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck 
out ``or his delegate'' after ``Secretary''.
    Subsec. (a)(4). Pub. L. 94-455, Sec. 1906(a)(13), substituted 
``Mayor of the District of Columbia and each agent designated by him'' 
for ``Commissioners of the District of Columbia and each agent 
designated by them'' after ``owned thereby, the''.
    Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or 
his delegate'' after ``Secretary''.
    1965--Subsec. (a)(4). Pub. L. 89-97 added par. (4).
    1960--Subsec. (a)(3). Pub. L. 86-778 added par. (3).


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-272 applicable to services performed after 
Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set out as a 
note under section 3121 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than 90 days after Oct. 4, 1976, see section 
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of 
this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-97 applicable with respect to services 
performed after quarter ending Sept. 30, 1965, and after quarter in 
which Secretary of the Treasury receives a certification from 
Commissioners of District of Columbia expressing their desire to have 
insurance system established by sections 401 et seq. and 1395c et seq. 
of Title 42, The Public Health and Welfare, extended to officers and 
employees coming under provisions of such amendments, see section 317(g) 
of Pub. L. 89-97, set out as a note under section 410 of Title 42.


                    Effective Date of 1960 Amendment

    Amendment by Pub. L. 86-778 applicable only with respect to (1) 
service in the employ of the Government of Guam or any political 
subdivision thereof, or any instrumentality of any one or more of the 
foregoing wholly owned thereby, which is performed after 1960 and after 
the calendar quarter in which the Secretary of the Treasury receives a 
certification by the Governor of Guam that legislation has been enacted 
by the Government of Guam expressing its desire to have the insurance 
system established by title II of the Social Security Act, section 401 
et seq. of Title 42, The Public Health and Welfare, extended to the 
officers and employees of such Government and such political 
subdivisions and instrumentalities, and (2) service in the employ of the 
Government of American Samoa or any political subdivision thereof or any 
instrumentality of any one or more of the foregoing wholly owned 
thereby, which is performed after 1960 and after the calendar quarter in 
which the Secretary of the Treasury receives a certification by the 
Governor of American Samoa that the Government of American Samoa desires 
to have the insurance system established by title II of the Social 
Security Act, section 401 et seq. of Title 42, extended to the officers 
and employees of such Government and such political subdivisions and 
instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out as a 
note under section 402 of Title 42.

                  Section Referred to in Other Sections

    This section is referred to in section 6601 of this title.
