W4 DATE: TO: FROM: Dear Sirs: The purpose of the form W-4 is for me to figure out how much

income tax, if any, is appropriate to be withheld. I then tell you, and the IRS, what the correct amount is. If someone other than I were given this right by law it would then be unnecessary f or me to fill out a form; the person making the determination would fill out any applicable form. Your only legal authority to withhold any taxes from my pay is my written permission on form W-4 or the equivalent. I have not given this permission. The only legal authority for withholding income taxes at the source on wages is found in Section 3402 of Chapter 24 or Title 26 of the United States Code. Section 3402 is divided into nineteen paragraphs, labeled 'a' through "s", respectively. There are nineteen separate divisions within Section 3402 because Congress in adopting the law realized that not all individuals have the same status and not all have the same liability. The Section of 3402 that is appropriate in my case is 3402(n). Line six of the W-4 form is based upon 3402(n). I realize that there are three parties to any withholding dispute, the worker, the company, and the IRS. When there is a question, or a dispute, no one of the three (including IRS) may arbitrarily demand to make the decision. That is what the federal courts are for. The matter of the W-4 form of the employee has already gone to the United States Supreme Court. The Court said ~... the employer is not authorized to alter the form or to dishonor the employee's claim. The certificate goes into effect automatically in accordance with certain standards enumerated in 3402(f) (3)." United States v. John Paul l4alinowski, 347 F. Supp. 352 (1972). IRS Section 3402(n) has remained virtually unchanged since that time, having been neither amended nor repealed. The United States Supreme Court has not heard any other cases on this matter, nor is there any legal reason to think they will in the future. The information on my current W4 form is correct and was submitted under penalty of perjury. There is no reason f or me to submit another form since it would show the same information. Neither you nor the IRS has my permission to change or dishonor the form. Section 3402(p) states that the W-4 form is a voluntary agreement between you and I. If you were allowed to coerce me that would not be a "voluntary" agreement. The Secretary of the Treasury (or by delegation the IRS) may "by regulations provide for the increases or decreases in the amount of withholding." HOWEVER, that is ONLY "in cases where the employee REQUESTS such changes". Clearly, Congress intended the EMPLOYEE, not the IRS to make the determination (Section 3402(i).

Section 3402(f) (4) provides "A withholding exemption certificate...shall continue in effect with respect to the employer until another such certificate takes effect under this section." You will find by reviewing the relevant federal statutes that I am correct as a matter of law. I have been, and remain, EXEMPT pursuant to 3402(n) et. seq. I trust this resolves the matter to your satisfaction and that my valid W-4 EXEMPT will remain in effect. If you need additional information, please feel free to contact me again. Respectfully, CERTIFIED MAIL RETURN RECEIPT REQUESTED: # [send in after w-4 if it was not accepted] [for those of you still filing w-4 forms] [proper form for non-resident alien is the w-8]