In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section
3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
(1)If an amount is erroneously treated as self-employment income, or if an amount is erroneously treated as wages, and
(2)If the correction of the error would require an assessment of one such tax and the refund or credit of the other tax, and
(3)If at any time the correction of the error is authorized as to one such tax but is prevented as to the other tax by any law or rule of law (other than section
7122, relating to compromises),
then, if the correction authorized is made, the amount of the assessment, or the amount of the credit or refund, as the case may be, authorized as to the one tax shall be reduced by the amount of the credit or refund, or the amount of the assessment, as the case may be, which would be required with respect to such other tax for the correction of the error if such credit or refund, or such assessment, of such other tax were not prevented by any law or rule of law (other than section
7122, relating to compromises).
For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section
(Aug. 16, 1954, ch. 736, 68A Stat. 814.)
References in Text
The Federal Insurance Contributions Act, referred to in subsec. (a), is act Aug. 16, 1954, ch. 736, §§ 3101,
68A Stat. 415, as amended, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section
3128 of this title and Tables.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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