| http://www.w3.org/ns/prov#value | - In such cases where a law such as the above mentioned Sec. 530, or a rule of law such as the statute of limitations,42 relieves the employer of the employee's FICA tax liability, I.R.C. Sec. 6521 allows the IRS to offset the employee's FICA tax share against a refund sought by the employee for self-employment (SECA) tax erroneously paid.
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