2.4.4 Sample

Scenario A:
 
If I had a link to http://www.illinois.gov/gov/intopportunities.htm#dunn and my link title was "State of Illonis - Pat Quinn, Governor". they already complied with 2.4.4 for the requirement for downlodable material.
 
If I provide a link to this page who is responsible for 2.4.4?
 

1) Both ends (State of Illonis, IRS, and me)
2) The site that maintains the documents (State of Illonis and 
the IRS, but not me)
3) At least one of the two sites (either my site or the end site)
 
Secnario B: Please take a look at http://www.irs.gov/
None of their tax-foms comply with 2.4.4
 
If I provide a link to the tax form, who is responsible for 2.4.4?
 
1) Both ends (State of Illonis,  and IRS, but not me)
2) The site that maintains the documents (State of Illonis, and IRS, but not me)
3) At least one of the two sites (either my site or the end site)
 
Additionally, there are no downloable documents on my server. How does this change things?
 
I never linked to the PDF, but only to the page that provides the PDF (e.g. Pat Quinn's page provides a PDF to a 1 MB file and another document that is 50 KB)
 
This way readers can see what they are downloading and how much time it might take, based on the size. 
 
Also, Google has a way of translating documents into text or html. 
 
Because of the pressure of 2.4.4 to describe it, I have changed my destination link to some html/text versions.
 
What difference does this make?