Time: Sat Apr 12 12:26:08 1997
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	Sat, 12 Apr 1997 09:12:18 -0700 (MST)
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Date: Sat, 12 Apr 1997 12:18:44 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Affidavit of Exemption from Withholding

Hi Friend,

Using "Exempt" on a W-4 has historically
proven to guarantee trouble.  Signing it
in the first place establishes a presumption
that you are a federal employee who is subject
to the Public Salary Tax Act.  Read IRC 3402
in toto, and you will begin to understand
the real differences.  We have altered the
Certificate by changing it to an Affidavit,
which is the highest form of truth in any
court of law.  That forces the other party
to rebut with another affidavit, something
which government agencies are loathe to do,
for reasons we are just now beginning to
understand.  The key to this Affidavit is
understanding that the ONLY liability statutes
for the federal income tax are those which
are listed in the definition of "Withholding
agent" at IRC 7701(a)(16).  This makes total
sense, when you realize that a W-4 is an
"Employee's Withholding Allowance Certificate" --
read "employee allows withholding pursuant to
the published schedule for same."  I can supply
you with a supplemental AFFIDAVIT OF APPLICABLE
LAW AND DENIAL OF SPECIFIC LIABILITY, if you
want a more powerful document to supplement
the Affidavit below.

/s/ Paul Mitchell
http://www.supremelaw.com



At 09:01 AM 4/12/97 -0700, you wrote:
>what is the difference between this and a w-4 'exempt' ? 
>
>At 07:07 AM 4/12/97 -0700, you wrote:
>>[This text is formatted in Courier 11, non-proportional spacing.]
>>
>>----------------------------cut here-----------------------------
>>
>>     AFFIDAVIT OF EXEMPTION FROM WITHHOLDING IN LIEU OF W-4
>>
>>
>>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
>>because:
>>
>>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.
>>
>>
>>                          VERIFICATION
>>
>>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)
>>
>>
>>----------------------------cut here-----------------------------
>>
>>
>>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
>>          year.
>>
>>     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:
>>EXEMPTION FROM WITHHOLDING OF COMPENSATION FOR PERSONAL SERVICES
>>
>>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
>>     Services
>>
>>     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]
>>
>>
>>                             #  #  #
>>
>>----------------------------cut here-----------------------------

========================================================================
Paul Andrew, Mitchell, B.A., M.S.    : Counselor at Law, federal witness
email:       [address in tool bar]   : Eudora Pro 3.0.1 on Intel 586 CPU
web site:  http://www.supremelaw.com : library & law school registration
ship to: c/o 2509 N. Campbell, #1776 : this is free speech,  at its best
             Tucson, Arizona state   : state zone,  not the federal zone
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========================================================================


      


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