Posted by Paul Andrew Mitchell, B.A., M.S. on June 24, 1998 at 10:41:47:
In Reply to: Re: W8 or W4? posted by scott Smith on June 22, 1998 at 17:31:12:
: : what are the advantages/pitfalls of using a W8 form in lieu of a
: : W4?
: : Are there any instances when a W8 should absolutely NOT be used?
A W-8 is for banks and financial institutions
which have interest to report. If you are do
not have an interest-bearing account, you should
file a W-8, or substitute W-8, telling the
bank NOT to report interest, because there will
be none. The W-8 is the ONLY IRS form which can
be modified, via a "substitute W-8". Remember
also that "the federal zone" is FOREIGN with
respect to the municipal jurisdictions of all
50 Union states. This is the crux of the federal
government's massive fraud here. You are
"foreign" with respect to the federal zone,
if you are a Citizen of ONE OF the 50 states
of the Union (and NOT a citizen of the United
States [sic], i.e. "federal citizen"). See the
Supreme Law Forum's discussion of the Diversity
Statute, for court authorities.
A W-4 is an Employee's Withholding Allowance
Certificate. Translate as follows:
1. undersigned is to be treated as a
"federal employee" [sic];
2. undersigned "allows" withholding according
to the published schedule for same;
3. undersigned "certifies" to being a
taxpayer, by voluntary choice;
4. undersigned agrees to be liable for fraud
for any misrepresentations on this form;
5. undersigned designates recipient of W-4
as an authorized "withholding agent"
as that term is defined at IRC 7701(a)(16).
The two forms are completely different from
each other. To summarize, the W-8 is for
financial institutions which have interest
to report; the W-4 is for "employees" who
want to authorize their "employers" to
withhold federal income taxes (and become
"withholding agents" thereby).
If you don't want to file a W-4, first read
IRC 3402(n) and then prepare a Certificate of
Exemption from Withholding in Lieu of W-4,
by Affidavit. Since there are no liability
statutes other than those listed in the
definition of "withholding agent," there can
be no liability for the federal income tax,
by law, unless YOU are the withholding agent!
To seal your case, verify your Certificate
in Lieu of W-4 pursuant to 28 U.S.C. 1746(1),
NOT 1746(2), since the latter is the form
INSIDE ("within") the "United States" (read
"the federal zone"). 28 U.S.C. 1746(1) is the
form for verifications OUTSIDE ("without") the
"United States" (aka "the federal zone").
Did you ever stop to wonder why IRC Form 1040
is never notarized? Now you know why: the
perjury jurat on Form 1040 is governed by
28 U.S.C. 1746(2) -- verifications under
penalty of perjury INSIDE ("within") the
I hope this helps.
/s/ Paul Andrew Mitchell, B.A., M.S.
Counselor at Law, Federal Witness,
Private Attorney General, and Candidate
for the U.S. House of Representatives
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