TITLE 26--INTERNAL REVENUE CODE
Definition of Employer and Employee
Subtitle C--Employment Taxes
CHAPTER 24--Collection of Income Tax at Source On
Wages
Sec. 3401. Definitions
(a)
Wages
For the purpose of this chapter, the term "wages"
means all remuneration (other than fees paid to public official) for services
performed by an employee for his employer...
(c)
Employee
For purposes of this chapter, the term
"employee" includes an officer, employee, or elected official of the United
States, a State, or any political subdivision thereof, or the District of
Columbia, or any agency or instrumentality of any one or more of the foregoing.
The term "employee" also includes an officer of a corporation.
(d)
Employer
For the purposes of this Chapter, the term
"employer" means the person for whom an individual performs or performed any
service, of whatever nature, as the employee of such person, except
that--
(1) if the person for whom the individual performs or performed the
services does not have control of the payment of the wages for such services,
the term "employer" (except for purposes of subsection (a)) means the person
having control of the payment of such wages, and
(2) in the case of a person
paying wages on behalf of a nonresident alien individual, foreign partnership,
or foreign corporation, not engaged in trade or business within the United
States, the term "employer" (except for purposes of subsection (a)) means such
person.
(From the forgoing, it should be obvious that a person
who works for a private company within the 50 States is not an employee nor does
he work for an employer as defined in the Internal Revenue
Code.)
Government, today, is nothing more than a criminal enterprise!