The Internal Revenue Code is clear in showing which persons are liable for a tax. For example, 26 U.S.C. 5703(a)(1) states:
The manufacturer or importer of tobacco products shall be liable for the taxes imposed by section 5701. 26 U.S.C. 5703(a)(1). (Emphasis added.)
And, another example:
Sec. 5005. Person liable for tax. (a) General. The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). 26 U.S.C. 5005. (Emphasis added.)