"In most cases, the closing agent is the party that actually remits the funds to the IRS, but the buyer is held responsible for seeing that it is done."
https://www.kbgrp.com/international-tax/frequently-asked-questions-regarding-withholding.html?
"In most cases, the closing agent is the party that actually remits the funds to the IRS, but the buyer is held responsible for seeing that it is done."
https://www.kbgrp.com/international-tax/frequently-asked-questions-regarding-withholding.html?
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