Any tax lawyers out there who would recommend to their clients that they stop withholding employee payroll taxes because of this presidential memorandum?

I can't see many recommending it. And if employers continue to withhold, the memorandum has no practical effect on workers. https://twitter.com/BharatRamamurti/status/1292240814190538752
The employer is legally responsible for paying the payroll taxes when the deferral period expires at year-end. So if they choose not to withhold:

-They have to change their payroll systems (complicated)
-What do they do with employees who leave before year-end?
The most likely outcome is that employers continue to withhold. Most will stick that money in some no-risk place, but bigger companies may be willing to take more risk.

So it's not a benefit for the unemployed, workers, or small businesses -- only big companies.

Strong work.
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