id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2810	Pandya, Sachin S.	Tax Liability for Wage Theft	2012	31	.pdf	application/pdf	17132	855	58	ARTICLES Tax Liability for Wage Theft Sachin S. Pandya * Abstract This paper shows how, under existing tax law, illegal wage underpayment by an employer (sometimes called “wage theft”) may generate employer tax liability for unreported income or disallowed business expense deductions. 9 To date, no one has identified a basis under existing tax law for treating wage underpayment as generating employer tax liability, let alone discussed how such liability might be enforced.	cache/taxlaw-2810.pdf	txt/taxlaw-2810.txt