Your Name
Your Street Address
City, State, ZIP
Certified Mail # Date
Department of the Treasury
Office of the Secretary
Attn: Robert Rubin, Secretary of the Treasury
1500 Pennsylvania Ave. N.W.
Washington, DC 20220
Dear Secretary:
I have recently read an article on the Internet, posted at Taxgate.com, regarding the W2 Form and the taxes related to the Form. In light of the IRS abuse hearings and the efforts to correct the situation at the Treasury Department, I am compelled to inform you of what I have learned.
It appears from the article that not only is there IRS abuse regarding the collection of taxes, but there is also abuse occurring, regarding the use of the information on the W2, which claims remuneration paid to U.S. Citizens living in the U.S. to be "wages" pursuant to 26 U.S.C. § 3401 and thus to be withheld from as the "wages" would constitute "gross income" under the law.
Subsequently, the employers send returns to the IRS that the money paid was "wages" and thus "gross income" under the internal revenue code. This causes assessments and deficiencies to be generated by the IRS despite the legal fact that the remuneration was not "wages" as they did not constitute "gross income".
Now, if the article I read was correct about § 3402 tax being Subtitle A Income Taxes as the title of § 3402 leads me to believe (but is of no legal effect pursuant to IRC § 7806) I am not subject to the withholding of that income tax, as U.S. Citizens and Residents by their nature do not earn "Wages" as defined and required to be withheld pursuant tot he law.
Up until January 1, 1999, 26 CFR § 1.1441-5 plainly provided a remedy for U.S. Citizens and Residents to claim to not to be subject to the withholding of the income tax, to release the withholding agent is released from the duty to withhold. This section of the regultions contained multiple citations of § 3402, which parallels the nature and applicablity of this Chapter 3 withholding provision. Now it is gone, do you have a reason for allowing this fact to now be hidden?
Why did the IRS resist assertions made under the law by this regultion?
What justification was there for changing the regultion after so many years. possibly decades, when the statute remains unchanged?
Also, if the article was also correct in revealing that "wages" are not earned by U.S. Citizens unless included in gross income under § 911, or earned in a foreign country or a U.S. possession, then I never earned any "wages" and was not only not subject to withholding, I also never had any gross income, as § 911 is the only section of law listed as where U.S. Citizens earn gross income, according to a regulation regarding U.S. sources. In light of this I was never liable for an income tax as I never had gross income.
This ignoring of the rights of a U.S. Citizen to all portions of their pay not specifically listed as taxable is plainly an abuse of the law, as the definition for "wages" which are subject to withholding under § 3402 of 26 CFR does not include remuneration paid by (non Federal) employers to U.S. Citizens living in the U.S.
What do you suggest that the individual Citizen do to remedy such matters in the most civil way possible?
What will you do to get this abuse of U.S. Citizens and the taking of their remuneration outside of the law stopped?
Since it is apparent that the withholding in § 3402 is the income tax in subtitle A, why then is the non-resident alien’s money withheld pursuant to his W4 under § 3402, and not the 31% under 26 U.S.C. § 1441 and § 3402 both simultaneously, as the IRS says the Statement of Citizenship under 1441 does not apply to 3402?
In review of the Social Security withholding under § 3102 and reported on the W2 Form, the Social Security Act was originally intended to deal with aliens. To this day aliens are still the only type of person compelled to be subject to this Act.
It is a matter of record that your Office is well aware of this claim made by hundreds of people who have sent Affidavits of Revocation and Rescission, setting forth all of the legal facts surrounding the illegal and coercive nature of the assignment of the Social Security Number Card to them.
It is known that this has been going on for years and your Office has been unable to invalidate the doctrine which holds that ignorance of a right does not prejudice that right. It must also be doubly true in regards to the waiver of rights by a minor.
If the U.S. Citizen is not statutorily subject to the Act as set forth in 42 U.S.C. § 405(c)(2)(B), under what law is the remuneration paid to a U.S. Citizen defined as "wages" in 26 U.S.C. § 3121(a) and thus subject to the withholding under § 3102? If the U.S. Citizen is not statutorily subject to the Act, as set forth in 42 U.S.C. § 405(c)(2)(B), under what law is the remuneration paid to a U.S. Citizen defined as "wages" in 26 U.S.C. § 3121(a) and thus subject to the withholding under § 3102?
The reality of Social Security not having compulsory authority over me is revealed at Taxgate. If it is not within the authority of the Congress to compel me to be subject to the Social Security Act, and the taxes it requires to be withheld in Subtitle C of the Internal Revenue Code, then I have a right to not be subject to these withholdings, just because I am a U.S. Citizen living and working in the U.S. and thus not a subject of any international tax treaty as well as the International Labor Agreement which created the Social Security Act.
If I am incorrect, please provide me with the citations of law which require me, a U.S. Citizens to obtain a Social Security number as 26 CFR § 301.6109 is circular in its dependency upon requirements in regulations, which are dependent upon requirements in § 6109, and the section of the Social Security law which sets forth the criteria for assignment of the number reveals that only aliens at their time of lawful admission are required to be assigned numbers.
Please answer my questions as it is my sincere desire to comply with the letter of the law, but I want to retain control of every penny that is rightfully mine, under the letter of the law. Yet I can find no law that makes me, as a U.S. Citizen living in America, subject to the withholding of the income tax in § 3402 nor subject to the Social Security Act.
The fact that "Gross income", as taxed in Subtitle A, is defined as income from specific sources listed by the Secretary of the Treasury, is important; as there is no mention in any law of "wages" being "Gross income" unless it comes from a specific source. So, as far as the law connotes, U.S. Citizens' pay, when working in the United States, does not constitute "Gross income" for the IRS to make a claim of income Taxes owed, nor does it constitute "wages" under § 3401(a) subject to withholding in § 3402. For aliens, on the other hand, "wages" paid in a relationship effectively connected to the U.S., is plainly a "specific source" which is taxable, as it is listed in 26 CFR § 1.861-8(f)(1)(iv), and not listed as excepted from "Wages" under § 3401(a).
This being the case, by what authority does the IRS construe the "wages" effectively connected to the U.S., and paid to a U.S. Citizen, to be "Gross income" as defined by the internal revenue laws?
Also, if the U.S. Citizen is not subject to the Act and the employer claims that the money paid was defined as "wages" under the Act anyway, by what statutory authority does the IRS construe the income of a U.S. Citizen to be "wages" under Subtitle C to be withheld from under § 3102?
Now, if I and the article were wrong about § 3402 tax not being Subtitle A Income Taxes, as the title of § 3402 leads us to believe (but is of no legal effect pursuant to IRC § 7806) I would not be subject to the withholding of that income tax, as 26 CFR § 1.1441-5 plainly gives the remedy for U.S. Citizens and residents to claim not to be subject to the withholding of the income tax, and the withholding agent is released from the duty to withhold.
Still, I am told that the great majority of employers will not honor such a statement as they say they are withholding an income tax under Subtitle C, not Subtitle A. So where then is the statute imposing the § 3402 tax in Subtitle C as opposed to the tax in § 1441?
If the withholdings under § 1441 and § 3402 are not the same as the IRS claims when a U.S. Citizen claims to not be subject to the withholding of the income tax in § 3402, why then is not the non-resident alien’s money withheld pursuant to his W4 under § 3402 and the 31% under 26 U.S.C. § 1441?
Taxgate has also brought to my attention that when a worker attempts to claim to be "EXEMPT" from withholdings pursuant to 26 U.S.C. § 3402(n), that the Employer is ordered by the IRS Detroit Computing Center, Questionable W4 Program, to withhold at the rate of single and zero if the worker fails to substantiate his exemption(s) to the IRS.
In a search of the statutes, no such authority for this type of IRS determiantion can be found, short of the specific authority given only to the local Distict Director in 26 USC § 7512.
Specifically, in this type of case, where an employer/payor is not withholding and paying a Subtitle C tax, 26 U.S.C. § 7512 states plainly that only the Local IRS District Director has the authority to order the employer/payor to deduct/withhold, and pay a Subtitle C tax that they have not been withholding. The law also explains that such an order must come from the Director, and that it must be hand delivered, not mailed. These criteria are again reiterated in the Regulations promulgated by your Office. Why is the IRS not expected to hold to this legal process?
What is your excuse for allowing, or ordering, the IRS to make a complete mockery of the authority of the Congress, by its consistant failure to govern its actions pursunat to 26 U.S.C. § 7512?
What justification is there for this lawlessness emanating for the Detroit Computing Center?
Why is it that the IRS cannot comply with the rule of law set forth by the Congress and as agreed between the Congress and the Office of the Secretary of the Treasury?
Why can’t we U.S. Citizens exercise our right not to be subject to the withholding and reporting of "Gross income", which we are not earning when working in the U.S., pursuant to the letter of the law?
Mr. Rubin, come up with some good answers, as, many more Americans and I are learning the truth about our rights and the law, and we are contacting our elected officials. Most of them are new enough that they cannot take responsibility for the past, but they certainly can call you down and grill you some more, as we are learning that there is nothing constitutionally wrong with the laws that have been enacted. We now see how the Office of the Secretary of the Treasury, through the threats contained in the regulations and the IRS publications, has been usurping the rule of law by the Congress, by forcing the Social Security Act upon U.S. Citizens when there is no statutory provision for forced assignment of numbers, and the money earned by a worker is not subject to the taxes unless the worker is legally under the Act.
We want to be free and left alone to prosper. Are you going to do something to help us regain our rights to our money/property/labor/time, or are you going to stand in our way?
Should you resist actively, or passively by not responding, our numbers will grow in any event. Remember, that as this becomes a larger political movement, the system you may be seeking to hold together from its present pace of disintegration, will only disintegrate faster.
We the People know that you should figure out a way to help us re-create and return to the RULE of LAW in America.
The choice is yours.
I still expect timely and on-point answers from you regarding the above questions of the violations of Federal statute and regulations. Should you fail to answer, I will take it that you treat the power of the people’s vote and their Congress’ power to legislate your authority with complete disregard and contempt. Therefore, let it be recognized that you and your Office are in rebellion against the Rule of Law, by the People and their duly elected Congress.
Sincerely,
Your Name
Cc: Your Congressperson, Senators, and Taxgate.org