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A is corrent because it is the employer’s duty to withhold the employee’s share of FICA from employee’s wages and remit both the employee’s amount and the employer’s equal share to the government. If the employer neglects to withhold, the employer is still liable to pay both the employer’s and the employee’s taxes. The employer will then have the right to be reimbursed by the employees for their share.
B is incorrect because the employer will not get a refund from the IRS as the employer’s action is against the employee.
C is incorrect because the employer portion of the tax paid by the employer can be deducted on the tax return of the employer.
D is incorrect because the employer will only owe penalties and interest if he fails to remit the full amount of the taxes.