What is the proper jurisdiction for employers and employees to resolve Personal Income Tax-related issues?

The issue as to which jurisdiction is competent to hear claims regarding the appropriateness and amount of personal income tax withholdings made by an employer from an employee has been the subject of settled case law. Indeed, the Supreme Court has repeatedly held that the determination of whether or not personal income tax withholdings should be made and, if so, at what amount, is a matter that is subject to tax, rather than labor, law and, accordingly, its interpretation should fall to the courts of the judicial review jurisdiction.

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