Which of the Following Statements Does Not Describe an Employee's

Which of the following statements does not describe an employee's FICA taxes and withholdings?

A) The employee's taxes are collected by the employer and paid to the IRS along with the employer's taxes.
B) The employee's taxes are deducted from the employee's wages at the time of payment.
C) The employee's liability for the FICA taxes continues even after the employer has withheld them.
D) The amount of tax to be withheld is computed by multiplying the employee's taxable wages by the current tax rate.
E) The employee is entitled to a refund for overpayment of FICA taxes resulting from having worked for more than one employer.