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A sexual predator is nearing completion of his sentence. He has indicated that he is consumed by compulsions that he is not able to resist. Corrections officials are convinced that he will re-offend upon being released. They decide to seek an order committing the offender to a secure treatment facility at the completion of his sentence.
The legal basis for civil commitment can be found in the Supreme Court decision of:
Federal Unemployment Tax
This is a tax paid by employers based on the wages paid to employees, intended to fund state workforce agencies.
Employer's Payroll Tax
Taxes that employers are required to pay on behalf of their employees, such as social security and Medicare taxes in the United States.
Unemployment Taxes
Taxes paid by employers to fund unemployment insurance programs, providing benefits to workers who have lost their jobs.
Payroll Tax Expense
Financial charges imposed on employers based on the wages and salaries paid to employees.
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