Employer Withholding Protection Tax Act of 1982

Employer Withholding Protection Tax Act of 1982 - Amends the Internal Revenue Code to prohibit lawsuits against employers who comply with Internal Revenue Service notices which limit or deny withholding exemptions or allowances for employees. Awards attorney's fees to an employer against whom such a lawsuit is filed.

Increases the civil penalty for individuals who file more than one false withholding statement. Increases the criminal penalty for filing false withholding statements and for the failure to supply required information. Makes the civil penalty for filing false withholding statements applicable to the first withholding statement filed by a taxpayer.