If—
((1)) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
((2)) thereafter the tax against which such tax may be credited is paid,
Title 26
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Title 26
Tax paid by recipient of income
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If—
((1)) any person, in violation of the provisions of this chapter, fails to deduct and withhold any tax under this chapter, and
((2)) thereafter the tax against which such tax may be credited is paid,