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://www4.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 yourself. 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://www4.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://www4.law.cornell.edu/uscode/26/3402.html (n)

In this context, see the definition of "employee" at IRC 3401(c):

http://www4.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://www4.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)

All Rights Reserved without Prejudice

-------------------------------

http://www.supremelaw.org/letters/wec.sample.htm

 

AFFIDAVIT OF EXEMPTION FROM WITHHOLDING IN LIEU OF FORM W-4

This is to certify that the Undersigned incurred no specific liability for income taxes imposed under subtitle A of the Internal Revenue Code ("IRC") for the preceding calendar year (2003 A.D.), and He anticipates that He will incur no specific liability for income taxes imposed by subtitle A of the IRC for the current calendar year (2004 A.D.). See IRC 3402(n), in pari materia. This is also to certify that the Undersigned is not a "withholding agent"

as that term is defined at IRC 7701(a)(16), and the Undersigned is not a paid "employee" of the "United States" (federal government).

The latter two statutes can be found at Internet URL's:

http://www.law.cornell.edu/uscode/26/3402.html

http://www.law.cornell.edu/uscode/26/7701.html

 

Incorporation of Attached Documentation In Re: Voluntary Nature of Social Security

The Undersigned hereby attaches documentation explaining the voluntary nature of the Social Security system, and incorporates same by reference, as if set forth fully herein. See also the anonymous lead editorial in The Wall Street Journal for July 12, 2000 A.D., on page A26, which correctly identifies the Social Security System as a Ponzi Scheme, also known as a pyramid scheme. The Undersigned declines to participate voluntarily in any known Ponzi Scheme(s) [sic]. Also, the Undersigned has reason to believe that Ponzi Schemes violate many State laws prohibiting insurance fraud.

 

 

Verification under Penalty of Perjury

I, Paul Mitchell, hereby verify, under penalty of perjury, under the laws of the United States of America, without the "United States"

(federal government), that the above statement of facts and laws is true and correct, according to the best of My current information, knowledge, and belief, so help Me God, pursuant to the federal statute at 28 U.S.C.

1746(1). The latter statute can be found at Internet URL:

http://www.law.cornell.edu/uscode/28/1746.html

Dated: January 1, 2004 A.D.

 

 

Signed: /s/ Paul Andrew Mitchell

_____________________________________________

Printed: Paul Andrew Mitchell, Sui Juris All Rights Reserved without Prejudice (UCCA 1207) (See Uniform Commercial Code, Article I, Section 207.)