Time: Sat Apr 12 12:26:08 1997 by primenet.com (8.8.5/8.8.5) with ESMTP id JAA17332; Sat, 12 Apr 1997 09:12:18 -0700 (MST) by usr02.primenet.com (8.8.5/8.8.5) with SMTP id JAA23961; Sat, 12 Apr 1997 09:12:04 -0700 (MST) 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 Postal Zone 85719/tdc : USPS delays first class w/o this ========================================================================
Return to Table of Contents for
Supreme Law School: E-mail