April 15, 1996
Dear Payroll Officer:
This letter is to notify you that I no longer wish to
participate in State and Federal Tax systems prescribed in
Subtitles A & C of the Internal Revenue Code and corresponding
provisions of the Oklahoma Income Tax Code (Title 68, Oklahoma
Statutes). Therefore, you will please discontinue deducting
State and Federal income tax, Social Security tax, and other such
taxes from my pay.
Please consult 26 U.S.C. § 3402(p) and attending regulations
at 26 CFR 31.3402(p)-1(b)(2) to verify that deductions prescribed
by the W-4 Form previously filed effected my side of a voluntary
agreement to participate in these tax programs. At 26 CFR §
3402(f)(2)-1(g), you will find that there is no form prescribed
to effect the revocation and notice of discontinuation, but
notice should be given by letter.
In order to effect the agreement termination, I am obligated
to inform you that I incurred no liability as a "taxpayer" under
provisions of Subtitles A & C of the Internal Revenue Code of
1954, as amended in 1986 and since, and that I do not expect to
incur liability in the coming year. I hereby attest that to the
best of my knowledge and understanding, I was not liable for
these taxes last year nor do I expect to be made liable in the
current and coming years.
In order to understand the general fraud perpetrated by the
Internal Revenue Service concerning these taxes, you might read
26 U.S.C. §§ 7851 & 7852. I would suggest reading § 7852(b) &
(c) first, then reading the two complete statutes. These
statutes verify that the Internal Revenue Code of 1954, as
amended in 1986 and since, are merely reorganization of the
Internal Revenue Code of 1939, which was codification of the
Public Salary Tax Act of 1939, applicable only to officers,
agents and employees of the United States.
You will find in the Parallel Table of Authorities and
Rules, beginning on page 751 of the 1995 Index volume to the Code
of Federal Regulations, that § 22 of the Internal Revenue Code of
1939 is still in force. This retained statute provides the
definition for "gross income" which is applicable today.
Further, you will find that 26 U.S.C. § 11 is not listed in
the Parallel Table of Authorities and Rules. This is significant
as § 11 prescribes corporate income tax, and the absence of the
statute listing means no regulations have been published in the
Federal Register to extend general application to the several
States and the population at large, corporations incorporated in
the several States included. Subtitle A & C taxes are mandatory
only for officers, agents and employees of the United States, at
defined at 26 U.S.C. § 3401(c), and for agencies of the United
States, as defined at 26 U.S.C. § 3401(d), particularized at 5
U.S.C. §§ 102 & 105.
Further, please consult 26 CFR, Part 601, Subpart D, as the
six pages in this Subpart clarify that I as an "employee" am to
bill you as an "employer" for any tax overpayment and that you in
return are to bill the Internal Revenue Service for refunds paid
directly to me. The mandate for an "employee" filing a 1040 Form
for a special refund of employment taxes (26 CFR §
601.401(d)(4)), is applicable only with respect to foreign-earned
income relating to employment taxes (see OMB number application,
page 170, 26 CFR, Part 600-End; Department of Treasury OMB
numbers published in the Federal Register, November 1995).
Thank you for compliance with termination of the deduction
agreement, per 26 CFR § 31.3402(p)-1(b)(2).
Regards,
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