案情介绍张某等十八人合伙于1999年12月29日购买W县汽修厂破产资产,后转让土地使用权并取得应税收入,但未申报纳税。2001年1月11日,W县地税局稽查局将《税务处理决定书》(以下简称“决定书”)送达给张某,并委托W县人民法院代扣代缴张某等十八人的应纳税款。2001年3月,W县法院在 Case introduction Zhang and other 18 people in partnership on December 29, 1999 W County Auto Repair Factory bankruptcy assets, transfer of land use rights and obtain taxable income, but did not declare tax. On January 11, 2001, W County Local Taxation Bureau Inspecting Bureau delivered the “Decision of Tax Treatment” (hereinafter referred to as “Decision”) to Zhang Mou and entrusted W County People’s Court to withhold and pay Zhang and other 18 people Of tax payable. March 2001, W County Courthouse at