ndustry response provided to the Chief Counsel's Office explains that the U.S. Supreme =ourt in Central Illinois 5 EFTA_R1_01795664 EFTA02605286 Public Service Co. v. U.S. <https://maps.google.com/?=.U.S.,+435+U.S.+21&entry=gmail&source=g> , 435 U.S. 21 (1978), held, with respect to payroll tax withholdings, th