I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

A Withholding Agent Is...

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Internal Revenue Code
Subtitle F - Procedure and Administration
Sec. 7701. Definitions

(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof -
(16) Withholding agent
The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.

         Sections 1441, 1442, 1443, and 1461 deal with, respectively;

Sec. 1441. Withholding of tax on nonresident aliens
Sec. 1442. Withholding of tax on foreign corporations
Sec. 1443. Foreign tax-exempt organizations
Sec. 1461. Liability for withheld tax

         The IRC is the skeleton, the Regulations are the muscle.

Code of Federal Regulations
Sec. 1.1441-7  General provisions relating to withholding agents.
(a) Withholding agent defined--
(1) In general.

For purposes of chapter 3 of the Internal Revenue Code and the regulations under such chapter, the term withholding agent means any person, U.S. or foreign, that has the control, receipt, custody, disposal, or payment of an item of income of a foreign person subject to withholding, including (but not limited to) a foreign intermediary described in Sec. 1.1441-1(e)(3)(i), a foreign partnership, or a U.S. branch describedin Sec. 1.1441-1(b)(2)(iv)(A) or (E).

        The the term withholding agent means any person ... that has the control ... or payment of an item of income of a foreign person subject to withholding.

        A "withholding agent" is anybody that pays a foreign person.  Are you a foreign person?  Is your boss a "withholding agent"?

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