### Question
How is the "employment tax" defined?


### Answer
The term **employment tax** is defined in *26 U.S.C. § 7436* as follows -

> any tax imposed by subtitle C

#### Citation:
  - *26 U.S.C. § 7436*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

