An employer’s office manager, who had responsibility for filing returns and causing the employer to pay the Georgia unemployment  tax was liable to the Department of Labor for the amount of that tax pursuant to O.C.G.A.  34-8-1167(e).   But that debt is not a debt for a “tax required to be collected or withheld and for which the
debtor is liable in whatever capacity” within the meaning of 11 U.S.C.   § 507(a)(8)(C) and is therefore dischargeable.  The Georgia unemployment tax is a direct tax on the employer and the Employment Security Act does not require its collection and forbids charging employees for that tax.  Nor was the debt rendered nondischargeable under  11 U.S.C.   § 507(a)(8)(D) because that section applies only to employers, and the Debtor was not the employer.