T, a U.S. citizen/tenant, pays non-U.S. trade or business related passive rent to A, the U.S. income tax nonresident alien landlord. If T fails to properly withhold U.S. income tax at the 30% flat rate (assuming no exceptions are otherwise available), and A, upon the advice of her CPA, later pays such 30% tax, T could be liable for interest, penalties and additions to tax in respect of such withholding failure even though the U.S. income tax is imposed on A and A ultimately paid such tax.

Group of answer choices

True

False