Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue compel the employee to swear under penalty of perjury that the employer's determination is correct?

1. Does the Tax Code authorize the employer to determine the employee ’s income tax liability without consent and may the Commissioner of Internal Revenue compel the employee to swear under penalty of perjury that the employer ’s determination is correct? 2. May the Commissioner of Internal Revenue tax payments as income? 3. Did Puerto Rico become an Incorporated Territory on July 3, 1952 when Congress approved its constitution?