Dear Friends,
We have been getting a lot of questions recently about
IRS Form W-4.
For many good reasons, we are stressing the
critical legal implications of signing any IRS forms
"under penalties of
perjury".
First of all, the language of IRC 6065 necessarily
implies
that this perjury jurat is
mandatory only on statements
that are REQUIRED by an IRC statute or regulation:
http://www.law.cornell.edu/uscode/26/6065.html
:
Except as otherwise provided by the Secretary, any
return,
declaration, statement, or other document required to be made
under any provision of the internal revenue laws or
regulations
shall contain or be
verified by a written declaration that
it is made under
the penalties of perjury.
[end excerpt]
The term "shall" is always mandatory in federal
statutes.
Thus, if you are signing any such statements
under penalties of perjury, you are making a
notorious declaration that you were REQUIRED
to do so by some IRC statute or regulation.
Secondly, and of equal or greater importance,
the courts have ruled that such a verification
renders such statements admissible evidence.
Therefore, whenever you sign such a statement
under penalties of perjury, you are effectively
being a witness against youself.
Because the Fifth Amendment clearly
immunizes
you from being a witness against yourself,
standing on the Fifth Amendment is the proper
and best way to object to such verified statements.
Lastly, if you look very carefully at the two signature
formats at 28 U.S.C. 1746, you
should do yourself
the favor of comparing the perjury jurats
on all IRS
forms with subsection 1746(2):
http://www.law.cornell.edu/uscode/28/1746.html
(2) :
(2) If executed within the United States,
its territories,
possessions, or commonwealths:
["its" implies a singular entity]
"I declare (or certify, verify, or state)
under penalty of perjury
that the foregoing is true and correct.
Executed on (date). (Signature)".
[end excerpt]
Therefore, signing any of these pre-printed IRS forms
"under penalties of
perjury" -- like IRS Form W-4 --
legally places you "within the United States"
read
"inside the
federal zone" where Congress has
exclusive legislative jurisdiction (an absolute
legislative democracy, in point of law):
http://www.supremelaw.org/fedzone11/
(considered a classic)
This is yet another reason why IRS Form W-4E
is similarly flawed, and why you should avoid
executing this form because you are claiming to be
an "employee" eligible to execute a
"withholding
exemption certificate".
The pertinent regulation
states that Form W-4E is the official form
published by the Secretary for the "withholding
exemption certificate" authorized by IRC 3402(n)
(but only for those who are
"employees" eligible
to do so):
http://www.law.cornell.edu/uscode/26/3402.html
(n)
In this context, see the definition of “employee”
at IRC 3401(c):
http://www.law.cornell.edu/uscode/26/3401.html
(c)
(e.g.
“employee of a corporation” is NOT mentioned)
We recommend an AFFIDAVIT OF EXEMPTION
FROM WITHHOLDING IN LIEU OF W-4 instead,
which exhibits the format for verifications
made OUTSIDE the "United States"
as explained at 28 U.S.C. 1746(1):
http://www.law.cornell.edu/uscode/28/1746.html
(1) :
(1) If executed without the United States:
"I declare (or certify, verify, or state)
under penalty of perjury
under the laws of the United
States of America
that the foregoing is true and correct.
Executed on (date). (Signature)".
[end excerpt]
Note well the clear distinction being made here
between “United States”
(federal government)
and “United States
of America” (50 States).
This is the ONLY statute in all of Title 28 where
the term “United States of America” occurs, and
there it occurs in clear and correct contra-distinction
to the “United States” (meaning “federal government”).
We know this because we double-checked, using
computers to be thorough.
The term “United States of America” legally refers
to the 50 States of the Union:
http://www.supremelaw.org/ref/dict/bldu1.htm#union
These points should provide you with legally correct
and affirmative defenses whenever you are being
pressured into signing these Forms "under penalties
of perjury" and "inside the United
States" (federal
government).
Remember this:
“within” means “inside”; “without” means “outside”;
“inside the United States”
means outside the USA;
“inside the USA” means
outside the “United States”.
For example, if you are “inside D.C.” then you are
without the 50 States.
If you are inside any of the
50 States, then you are “without the United
States”.
Can we ever get along “without the United States”?
I know I can!
I’m an AmerICAN!!
More details on the implications of these perjury jurats
can be found in our 31Q&A and in the winning brief
by John and Lois Knox here:
http://www.supremelaw.org/sls/31answers.htm
http://www.supremelaw.org/fedzone11/htm/append-a.htm
Sincerely yours,
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, Criminal Investigator and
Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
http://www.supremelaw.org/decs/agency/private.attorney.general.htm
http://www.supremelaw.org/index.htm
http://www.supremelaw.org/support.policy.htm
http://www.supremelaw.org/guidelines.htm
(Client Guidelines)
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