Recording Taxes not Withheld

[David Johnson]

Hello,

I work at a job where my income comes in the form of a paycheck and 
cash. Taxes are deducted from my paycheck but because of the cash 
compensation I receive, the full federal and state tax amounts are not 
withheld. I would like to keep track of the taxes that are not withheld 
and I figured that such a thing would go under liabilities. I currently 
have this setup.

Liabilities:
     Unpaid Taxes:
         Federal
         State

Within say Liabilities:Unpaid Taxes:Federal I may have a line on 1/10 
listing 200$, but from which account should this be transferred? I 
currently have it being transferred from Expenses:Taxes:Federal. 
However, this makes it look as though I actually paid those 200$ in 
taxes on 1/10/14 when in fact, I have not yet paid those taxes.

Has anyone else encountered this? Does anyone have any good advice for 
how best to record taxes which are not withheld?

Thanks