26 CFR § 301.7507-11 - Exception of employment taxes.

---
identifier: "/us/cfr/t26/s301.7507-11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.7507-11 - Exception of employment taxes."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.7507-11"
section_name: "Exception of employment taxes."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.7507-11 Exception of employment taxes.

The immunity granted by section 7507 does not apply to taxes imposed by chapter 21 or chapter 23 of the Code.