Mike Falcon president of the Brownlee Company has recently hired
Mike Falcon, president of the Brownlee Company, has recently hired a number of additional employees. He recognizes that additional payroll taxes will be due as a result of this hiring, and that the company will serve as the collection agent for other taxes.

In a memorandum to Mike Falcon, explain each of the taxes, and identify the taxes that result in payroll tax expense to Brownlee Company.

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