Taxes -- liability or expense (or both...)

[Patrick Lawrence]

Hello,

In the sample chart of accounts, taxes are listed as both a liability and
an expense.  Which is it, and can they be both (or some be a liability and
some be an expense) for an individual.  I suspect that the taxes as an
expense are for a business but I just wanted confirmation.

Thanks,

Pat
-- 
       "You are not a beautiful and unique snowflake!" - Tyler Durden