Time: Sun Dec 14 12:56:43 1997
To: martell1@cts.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Affidavit of Exemption from Withholding, in Lieu of W-4

[This text is formatted in Courier 11, non-proportional spacing.]


Consistent and  in pari  materia  with  Section  3402(n)  of  the
Internal Revenue  Code ("IRC"),  shown herewith, I hereby certify
to being  EXEMPT by  law from all federal income tax withholdings

A.   No liability  for income  tax has knowingly been incurred by
     Me under Subtitle A in the past year or in previous years.

B.   No liability for income tax will knowingly be incurred by Me
     under Subtitle A in the current year or in future years.

Effective immediately, stop all federal tax withholdings.

The only  statutes which  impose a specific liability for federal
income taxes  imposed by  Subtitle A are those which are found in
the provisions  applicable to  withholding agents, as itemized in
the definition of "Withholding agent" at IRC 7701(a)(16).

Thank you for your consideration.


The Undersigned  hereby verifies, under penalty of perjury, under
the laws  of the  United States  of America,  without the "United
States" (federal  government), that  the above  statement is true
and correct,  to the  best of  My current information, knowledge,
and belief, so help Me God, pursuant to 28 U.S.C. 1746(1).

All Rights Reserved without Prejudice

Executed on:  ___________________________________________________
              Month / Day / Year

Signed: _________________________________________________________
        (blue ink signature)

Name: ___________________________________________________________
      (printed name)

Address: ________________________________________________________
         (c/o street, post office box, or general delivery)

County: _________________________________________________________
        (name of county, followed by "county")

Union State: ____________________________________________________
             (one of the 50 states of the Union)

Internal Revenue Code, Section 3402(n):

(n)  Employees Incurring No Income Tax Liability. --

     Notwithstanding any  other provision  of  this  section,  an
     employer shall  not be  required to  deduct and withhold any
     tax under  this chapter  upon  a  payment  of  wages  to  an
     employee if  there is in effect with respect to such payment
     a  withholding  exemption  certificate  (in  such  form  and
     containing such  other  information  as  the  Secretary  may
     prescribe)  furnished   to  the  employer  by  the  employee
     certifying that the employee --

     (1)  incurred no  liability for  income  tax  imposed  under
          Subtitle A for his preceding taxable year, and

     (2)  anticipates that  he will incur no liability for income
          tax imposed  under Subtitle  A for  his current taxable

     The  Secretary   shall  by   regulations  provide   for  the
     coordination of  the provisions  of this subsection with the
     provisions of subsection (f).

                                                    [IRC 3402(n)]

IRS Form 8233:

IRS Form  8233 is  an alternative  to a  CERTIFICATE OF EXEMPTION
FROM WITHHOLDING  IN LIEU  OF W-4.  The following is the abstract
describing Form 8233 in the IRS Printed Product Catalog:

     8233                      62292K                      (Each)

     Exemption from  Withholding  of  Compensation  for  Personal

     Used by  non resident  alien individuals  to claim exemption
     from  withholding  on  compensation  for  personal  services
     because of  an income  tax treaty  or the personal exemption
     amount.  D:R:FP:F  Tax Related Public Use

                                    [IRS Printed Product Catalog]
                                [Document 7130, Rev. 6-89, p. 66]

                             #  #  #

Return to Table of Contents for

Supreme Law School:   E-mail