Ten things the IRS probably wishes I didn't know

  1. I am not a person liable for income tax.
  2. Compensation for labor is not income.
  3. I am a nonresident alien.
  4. My employer is not required to obtain my social security number.
  5. Tax returns are testimony that must be voluntary under the 5th amendment.
  6. The Intenal Revenue Code has never been enacted into positive law.
  7. Income taxes must be excise taxes, and exise taxes are only on government privileges.
  8. The 16th amendment was never ratified.
  9. The Internal Revenue Service does not have jurisdiction over me.
  10. Authority to collect income tax has never been delegated to the Internal Revenue Service.

IRS says it's OK to work without a SSN

I recently received the following letter on official IRS watermarked letterhead. If you would like a photocopy, email me with your postal location.


AUG 21 1996

Mr. Luke Stevens
[my address]

Dear Mr. Stevens:

This is in response to your inquiry dated July 8, 1996, requesting a ruling on an employer's responsibility when an employee refuses to provide a Social Security Number. Your letter was referred to this office since it concerns the collection of Federal taxes.

An employer must file a Form W-2, Wage and Tax Statement, for each employee with the Internal Revenue Service (Service). If a W-2 is filed with the Taxpayer Identification Number (TIN) omitted, because the employee failed to give the employer the TIN on Form W-4, Employee's Withholding Allowance Certificate, the Service will abate the penalty assessed if the employer acted in a Responsible Manner. For your information I have enclosed the procedures for Reasonable Cause Criteria under Internal Revenue Code (IRC) Section 6724 as it applies to penalties assessed under IRC Section 6721. See page 63 for specific requrirements that apply to Taxpayer's Identification Number (TIN).

I have also enclosed a Form W-4, Employee's Withholding Allowance Certificate, which advises the employee that if they fail to complete the form, IRC Section 6109 3402(f) and Regulation 6109 requires the employer to treat them as a single person who claims no withholding allowance. The employee may request a refund for the withholding by filing a Form 1040, U. S. Individual Income Tax Return.

Thank you for giving me the opportunity to clarify the Service's position in this matter. If I can be of further assistance, please let me know.

National Director
Collection Field Operations

Enclosures 2

Enclosed were 12 pages of regulations including the defintion of reasonable cause and responsible manner. Essentially, the employer acts in a responsible manner by requesting the TIN (SSN) initially and twice annually. Note that a W-4 marked exempt is valid even without a SSN.

Where you can learn more

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