The issue focused primarily on taxpayers paying taxes based on taxpayer incomes rather than taxable wages or salaries. Taxpayers typically assume income tax deductions because such deductions reduce taxable incomes by taxing earnings instead of taxable incomes. Taxes collected through exemptions from payroll taxes may include refunds due for unpaid payroll taxes owed and withheld withholding taxes owed under IRC 501 (Social Security Disability Insurance Program), IRC 601 (Veterans Benefits Administration), IRC 610 (Supplemental Security Income Program), IRC 1117 (Aid to Dependents Program), IRC 1126 (Economic