body: Here is a hypothetical situation:
  
  
  1. A person worked in company A for first 9 months in a year. They paid income tax for him.
  2. The remaining 3 months he worked in company B. This company assumed that the person didn't have any income before he joined them, and didn't pay any income tax for him (because his income in company B didn't reach the threshold of taxable income).
  
  
  Now company B claims that the person has to pay this tax himself because it's his responsibility. As I know in many countries companies are obliged to withhold and pay income tax on employees' behalf. So it's company's responsibility to pay the tax. Who has to pay the tax in this situation? In case no one pays the tax will Revenue Department inquire this tax from the person or from the company? Assume the USA Law.
  
  
  
title: Does a company or an employee have to pay income tax?