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TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.
Sec. 7701. - Definitions

(a)(16) Withholding agent 

The term ''withholding agent'' means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. [See Title 26, Subtitle A, Chapter 3, Subchapter A: Nonresident Aliens and Foreign Corporations]

IRS Form 2678 is the only way that a person can be designated as an "employer" agent authorized to withhold taxes.  If this form has not been submitted to the IRS, you are not an "employee" and all federal taxes taken from your pay are illegally withheld, even if you begged to have them deducted.

[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR215.11]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 215--WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY AND COUNTY 
INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES--Table of Contents
 
                      Subpart C--Standard Agreement
 
Sec. 215.11  Agency withholding procedures.

    (a) State income tax shall be withheld only on the entire 
compensation of Federal employees and members of the Armed Forces. 
Nonresident employees, who under the State income tax law are required 
to allocate at least three-fourths of their compensation to the State, 
shall be subject to withholding on their entire compensation. 
Nonresident employees, who under the State income tax law are required 
to allocate less than three-fourths of their compensation to the State, 
may elect to:
    (1) Have State income tax withheld on their entire compensation, or
    (2) Have no income tax withheld on their compensation.
    (b) In calculating the amount to be withheld from an employee's or a 
member's compensation, each agency shall use the method prescribed by 
the State income tax statute or city or county ordinance or a method 
which produces approximately the tax required to be withheld:
    (1) By the State income tax statute from the compensation of each 
employee or member of the Armed Forces subject to such income tax, or
    (2) By the city or county ordinance from the compensation of each 
employee subject to such income or employment tax.
    (c) Where it is the practice of a Federal agency under Federal tax 
withholding procedure to make returns and payment of the tax on an 
estimated basis, subject to later adjustment based on audited figures, 
this practice may be applied with respect to the State, city of county 
income or employment tax where the agency has made appropriate 
arrangements with the State, city or county income tax authorities.
    (d) Copies of Federal Form W-2, ``Wage and Tax Statement'', may be 
used for reporting withheld taxes to the State, city or county.
    (e) Withholding shall not be required on wages earned but unpaid at 
the date of an employee's or member's death.
    (f) Withholding of District of Columbia income tax shall not apply 
to pay of employees who are not residents of the District of Columbia as 
defined in 47 District of Columbia Code, chapter 15, subchapter II.

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