Dear Friends,


We have been getting a lot of questions recently about

IRS Form W-4.


For many good reasons, we are stressing the

critical legal implications of signing any IRS forms

"under penalties of perjury".


First of all, the language of IRC 6065 necessarily implies

that this perjury jurat is mandatory only on statements

that are REQUIRED by an IRC statute or regulation: :


Except as otherwise provided by the Secretary, any return,

declaration, statement, or other document required to be made

under any provision of the internal revenue laws or regulations

shall contain or be verified by a written declaration that

it is made under the penalties of perjury.


[end excerpt]



The term "shall" is always mandatory in federal statutes.


Thus, if you are signing any such statements

under penalties of perjury, you are making a

notorious declaration that you were REQUIRED

to do so by some IRC statute or regulation.



Secondly, and of equal or greater importance,

the courts have ruled that such a verification

renders such statements admissible evidence.


Therefore, whenever you sign such a statement

under penalties of perjury, you are effectively

being a witness against youself.


Because the Fifth Amendment clearly immunizes

you from being a witness against yourself,

standing on the Fifth Amendment is the proper

and best way to object to such verified statements.



Lastly, if you look very carefully at the two signature

formats at 28 U.S.C. 1746, you should do yourself

the favor of comparing the perjury jurats on all IRS

forms with subsection 1746(2): (2) :


(2) If executed within the United States,

its territories, possessions, or commonwealths:

["its" implies a singular entity]

"I declare (or certify, verify, or state)

under penalty of perjury

that the foregoing is true and correct.

Executed on (date). (Signature)".


[end excerpt]



Therefore, signing any of these pre-printed IRS forms

"under penalties of perjury" -- like IRS Form W-4 --

legally places you "within the United States" read

"inside the federal zone" where Congress has

exclusive legislative jurisdiction (an absolute

legislative democracy, in point of law): (considered a classic)


This is yet another reason why IRS Form W-4E

is similarly flawed, and why you should avoid

executing this form because you are claiming to be

an "employee" eligible to execute a "withholding

exemption certificate".  The pertinent regulation

states that Form W-4E is the official form

published by the Secretary for the "withholding

exemption certificate" authorized by IRC 3402(n)

(but only for those who are "employees" eligible

to do so): (n)


In this context, see the definition of “employee”

at IRC 3401(c): (c)

(e.g. “employee of a corporation” is NOT mentioned)





which exhibits the format for verifications

made OUTSIDE the "United States"

as explained at 28 U.S.C. 1746(1): (1) :


(1) If executed without the United States:

"I declare (or certify, verify, or state)

under penalty of perjury

under the laws of the United States of America

that the foregoing is true and correct.

Executed on (date). (Signature)".


[end excerpt]



Note well the clear distinction being made here

betweenUnited States” (federal government)

andUnited States of America” (50 States).


This is the ONLY statute in all of Title 28 where

the term “United States of America” occurs, and

there it occurs in clear and correct contra-distinction

to the “United States” (meaning “federal government”).

We know this because we double-checked, using

computers to be thorough.


The term “United States of America” legally refers

to the 50 States of the Union:



These points should provide you with legally correct

and affirmative defenses whenever you are being

pressured into signing these Forms "under penalties

of perjury" and "inside the United States" (federal



Remember this:

“within” means “inside”;  “without” means “outside”;

inside the United States” means outside the USA;

inside the USA” means outside the “United States”.


For example, if you are “inside D.C.” then you are

without the 50 States.  If you are inside any of the

50 States, then you are “without the United States”.


Can we ever get along “without the United States”?

I know I can!  I’m an AmerICAN!!



More details on the implications of these perjury jurats

can be found in our 31Q&A and in the winning brief

by John and Lois Knox here:



Sincerely yours,

/s/ Paul Andrew Mitchell, B.A., M.S.

Private Attorney General, Criminal Investigator and

Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a) (Client Guidelines)


All Rights Reserved without Prejudice