The W-4 Form
No law compels a work eligible
man or woman to submit a form W-4 or W-9 (or their equivalent) nor disclose a
social security number as a condition of being hired or keeping one's
job.
With the exeption of an order from a court of competent
jurisdiction, issued by a duly qualified judge, no amounts can be lawfully taken
from one's pay (for taxes, fee or other charges) without the worker's explicit,
knowing,voluntary, written consent.
The W-4 is contractual in
nature:
"28 U.S.C.S. subsection 1340 confers jurisdiction over any civil
action arising under any Act of Congress providing for internal revenue, and
court has no jurisdiction under such section where issues to be determined are
contractual in nature, and there are no allegations that Government failed to
act under, or in accordance with, any act providing for internal
revenue."
St. Louis Union Trust Co. v. Stone (1977, ED Mo) 428 F Supp.
988, affirmed in part and vacated in part on other grounds (1978,CA8 Mo) 570
F.2d 833, 78-1 USTC p 9259, 41 AFTR.2d 871
(Criticized in Stockton
Christian Life Ctr., v. I.R.S. (2001, ED Cal) 172 F Supp.2d 1292, 2001-2
USTC P 50705, 88 AFTR.2d 6472).
26 C.F.R. 31-3402(p)-1(b)(2) states: "An
agreement under Section 3402(p) shall be effective for such period as the
employer and the employeee mutually agree upon. However, either the employer or
the employee may terminate the agreement prior to the end of such period by
furnishing a signed written notice to the other."
INTERNAL REVENUE MANUAL
5.14.10.2(03-30-2002)
Payroll Deduction Agreements
The use of Form
2159, Payroll Deduction Agreement, should be encouraged when the taxpayer is a
wage earner, particularly if the taxpayer defaulted on a previous installment
agreement.
Private employers,states, and political subdivisions are
not required to enter into payroll deduction agreements. Taxpayers should
determine whether their employer will accept and process executed agreements
before agreements are submitted for approval or finalized.(underlined added for
emphasis).