HOW TO: Filing a Criminal Report against a Company for False Reporting/withholding and criminally Impersonating an “Employer” under I.R.C. 3406

By ftsig-admin | March 27, 2026

1. Executive Summary:

This article describes how to file an IRS Form #3949-A criminal report against a company that is filing false information returns.

Most of these false information returns are filed by companies that have no express authority to act as “employers” outside the exclusive jurisdiction of the national government on federal territory. One approach to stopping these reports is to file a criminal complaint, whether as a SUBSTITUTE for filing a return or in addition to it.

This article provides details on how to file such a criminal report.

2. Background:

Private American nationals are victims of identity theft by those filing usually false information returns. We prove that in the following and even direct the reader to forms they can use to report those filing false information returns:

Correcting Erroneous Information Returns, Form #04.001
https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf

IRS Form 3949-A (Information Referral) can and should be used against any entity falsely purporting to be a statutory “payor” under 26 U.S.C. §3406(h)(10).

Information Referral, IRS Form 3949-A, IRS
https://www.irs.gov/pub/irs-pdf/f3949a.pdf

We are not the only ones taking this position. Dave Champion also does.

3. Legal Basis for the Criminal Charge:

1. I.R.C. Subtitle C deals with “Employer Withholding and Reporting”.

1.1. Those subject to its provisions must be “employers” as defined in 26 U.S.C. §3401(d).

1.2. An “employer” is anyone who has “employees” as described in 26 U.S.C. §3401(c).

1.3. “Employee” in turn is described as a PUBLIC “employee” or someone who consents to be treated AS IF they are PUBLIC employees” under 26 U.S.C. §3401(c) and 26 U.S.C. §3402(p)(3). This is called a “deeming provision” and it is accomplished by filing a W-4.

2. 26 U.S.C. §3406 deals with Backup Withholding relating to those doing business with and making payments to PUBLIC “employees” as PUBLIC “employers”.

2.1. It does NOT allow those making payments to people OTHER PUBLIC “employees”, such as those who don’t make an “employee” election under the deeming provisions of 26 U.S.C. §3402(p)(3). That would be criminal identity theft as described below:

Identity Theft Affidavit, Form #14.020
https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf

2.2. The more accurate definition of “employer” in 26 U.S.C. §3401(d) would say: “employer is anyone DEALING with a PUBLIC “employee” or those electing to be treated as such in the manner specified in any law of Congress. PUBLIC entities cannot lawfully impair PRIVATE constitutional rights of PRIVATE humans who have not made a PUBLIC “employee” election.

3. The commencement of “Employment” is linked to the submission of an I-9, which is expressly required for aliens and never citizens or nationals.

3.1. The I-9 form adds “citizens” to block as an excuse to make them the unlawful target of “backup withholding” if they try to go down the nonresident alien route. See:

Form I-9
https://www.uscis.gov/sites/default/files/document/forms/i-9.pdf

3.2. 26 U.S.C. §3406(h)(10) Establishes that payments under the section shall be treated as “wages” paid by an “employer” to an “employee”. If a private party protected by the constitution does not make the “employee” election under the deeming provisions of 26 U.S.C. 3402(p)(3), their earnings cease to be “wages” and cease being subject to the section.

3.3. 26 U.S.C. §3402 describes what “employment” is, which means a TWO sided transaction where BOTH parties are either aliens involuntarily called “employees” or “employers” or American nationals protected by the constitution who both must volunteer.

3.4. 26 U.S.C. §3121 regarding “employment” not occurring in a constitutional state, but within the United States federal corporation as an intangible fiction. “Services” are intangible so they can only occur within an intangible, non-geographical legal fiction.

3.5. 8 C.F.R. §274a.1. Confirms that the “employment” described relates to ALIENS, not nationals. This is consistent with the connection with the I-9, which is only mandatory for ALIENS under the foreign affairs function of Congress in Article, 1, Section 8, Clause 3. Congress cannot otherwise regulate or tax PRIVATE employment within the exclusive jurisdiction of a constitutional state. It’s also not an interstate function giving rise to commerce power over interstate commerce.

3.6. “Employment” is defined in 26 C.F.R §31.3121(b)-3 as within the United States as a federal corporation and fiction, and not a geography. “Services” are intangible property that has no geography so the “United States” they are associated with in non-geographical and legal/corporate.

Title 26: Internal Revenue

PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart B—Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
General Provisions
§ 31.3121(b)-3   Employment; services performed after 1954.

(a) In general.

Whether services performed after 1954 constitute employment is determined in accordance with the provisions of section 3121(b).

 (b) Services performed within the United States [District of Columbia].

Services performed after 1954 within the United States (see §31.3121(e)–1) by an employee for his employer, unless specifically excepted by section 3121(b), constitute employment. With respect to services performed within the United States, the place where the contract of service is entered into is immaterial. The citizenship or residence of the employee or of the employer also is immaterial except to the extent provided in any specific exception from employment. Thus, the employee and the employer may be citizens and residents of a foreign country and the contract of service may be entered into in a foreign country, and yet, if the employee under such contract performs services within the United States, there may be to that extent employment.

“(c) Services performed outside the United States—(1) In general. Except as provided in paragraphs (c)(2) and (3) of this section, services performed outside the United States[District of Columbia]  (see §31.3121(e)–1) do not constitute employment.”

3.7 The “Slave-Tempest” Storm Center

26 U.S.C. § 3406 is the center of the “slave-tempest.” storm. Under 8 U.S.C. § 1324a (a)(7), an “employer” is strictly defined as a person or other entity in any branch of the Federal Government. Private job providers are impersonating federal government “payors” to induce false purporting participation in this system.

4. When backup withholding applies (26 U.S.C. § 3406(a)):

A payor must withhold tax from a reportable payment if any of the following four conditions occur:

a. The payee fails to furnish a TIN: 26 U.S.C. § 3406(a)(1)(A)

  • If the payee does not provide a taxpayer identification number (TIN) in the required manner.
  • 26 C.F.R. §301.6109-1(b) does not require “nonresident aliens” to provide a TIN if they are not engaged in any of the activities listed there, including a “trade or business”. It does NOT list those who are NOT “employees” and who are operating in a PRIVATE capacity.
  • Companies who COMPEL disclosure of a TIN for nonresident aliens not engaged in the “trade or business” excise taxable franchise or any of the activities listed in 26 C.F.R. §301.6109-1(b) are criminally violating 42 U.S.C. §408(a)(8). The IRS Form 3949-A report should indicate this.

b. The IRS notifies the payor that the TIN is incorrect: 26 U.S.C. § 3406(a)(1)(B)

  • This is the classic “B‑notice” situation.

c. The IRS notifies the payor of “payee underreporting”: 26 U.S.C. § 3406(a)(1)(C)

  • This applies only to interest and dividend payments.
  • It means the IRS has determined the payee underreported interest/dividend income.

d. The payee makes a false certification: 26 U.S.C. § 3406(a)(1)(D)

Example: falsely certifying that they are not subject to backup withholding.

Also applies only to interest and dividend payments.

5. The “Payer” vs. “Payor” Distinction: Under 26 U.S.C. §3406(h)(4), a “payor” is specifically defined as a person required to file an information return with respect to a “reportable payment”.

26 U.S. Code § 3406 – Backup withholding

(h)Other definitions and special rules

(4)Payor notifies payee of withholding because of payee underreporting

Any payor required to withhold any tax under subsection (a)(1)(C) shall, at the time such withholding begins, notify the payee of such withholding.

6. Those required to make a report are listed in:

Status of “payer”Type of PaymentCode sectionType of payment
EmployerInterest and dividends§ 6049(a)Interest
EmployerInterest and dividends§ 6042(a)Dividends
EmployerInterest and dividends§ 6044Patronage dividends (only if ≥50% paid in money)
Engaged in “trade or business”Other payment§ 6041Certain payments at source (e.g., rents, prizes, awards, nonemployee compensation before 2020)
Engaged in “trade or business”Other Payment§ 6041A(a)Payments for services
BrokerOther Payment§ 6045Broker reporting (e.g., gross proceeds)
Not specifiedOther Payment§ 6050AFishing boat proceeds (money share only)
Not specifiedOther Payment§ 6050NRoyalties
Not specifiedOther Payment§ 6050WPayment card and third‑party network transactions

7. A mere “payer” does not automatically inherit the statutory authority of a “payor” or a “employer” in relation to a PRIVATE recipient of a payment.

7.1. 26 U.S.C. §3406 does NOT identify the “payor” as a “withholding agent”, so 26 U.S.C. §7701(a)(14) and the obligations of withholding agents do not apply. Withholding agents under 26 U.S.C. §7701(a)(14) and 26 U.S.C. §1461 can be U.S. persons but always withhold on “foreignPUB personsPUB” , which include nonresident aliens and foreign entities”. Companies and people ARE acting as a privileged PUBLIC “employer” IF AND ONLY IF the RECIPIENT of the payment is either a PUBLIC “employee” or has made an “employee” election under 26 U.S.C. §3402(p)(3). Otherwise they are NOT an “employer” subject IN THIS CASE to THIS SECTION. They may have OTHER PUBLIC “employees” who work for them, but there is no provision of the Internal Revenue Code that EXPRESSLY permits PRIVATE, constitutionally protected workers to be treated AS IF they are CIVIL “employees”, including in a “backup withholding” scenario, if they have not made an election and are otherwise operating in a PRIVATE capacity. A statutory presumption that TREATS all private workers as operating in a PUBLIC Domestic Statutory Capacity against their consent is a violation of due process, peonage, human trafficking, and slavery.

7.2. The “payor” must therefore be acting in a PUBLIC capacity and paying PUBLIC money to someone who is also operating in a PUBLIC capacity. Otherwise, they would be violating the Fourth Amendment right to privacy in filing the report and STEALING and MISCHARACTERIZING private property if they withhold or report respectively.

8. The “As If” deeming Presumption in § 3406(h)(10): This section treats certain payments as if they were wages paid by an employer to an employee for coordination with other sections. However, this “as if” treatment is a rebuttable presumption. If the payment is not a “reportable payment” at the source per IRC § 3406(a), the payer lacks the legal authority to act as a withholding agent.

9. Invalidity of Voluntary Forms:

9.1. The signing of a W-4, W-8, or I-9 cannot legally transform a standard “payer” into a statutory “payor” if the underlying legal authority is absent.

9.2. Those who do not make a 26 U.S.C. §3402(p)(3) election to be treated as if they are “employees” may not be treated AS if they are. Thus, those making payments to them are no longer “employers”, because 26 U.S.C. §3401(d) says they are only “employers” IN RELATION to those acting as “employees”.

10. SSN Misidentification: As established in Bowen v. Roy, 476 U.S. 693 (1986), the government’s internal use of a “Social Security number” is a literal Slave Branding that does not necessarily bind an individual’s abode status and transaction into a reportable one.

11. The DHS Blind Spot

It is a critical fact that DHS does not verify the status of the Employer and whether they truly are working within the Unite States federal corporation as a PUBLIC “employer”. They only track the “employee.” This allows private entities to commit fraud by issuing federal forms (I-9, W-8, W-9, or W-4) without possessing the statutory status of a “payor” as described in § 3406.

12. The Void Contract of 8 CFR § 274a.1

Since a private company cannot prove it is a “person or other PUBLIC entity in any branch of the federal government” or an authorized “Withholding Agent” for a federal “payor,” the entire I-9 process is a void contract.

There is no “meeting of the minds” when a private entity uses a federal form to trick a living man into a “debtor” status which is the use of a Social Security number as a slave brand(See Bowen v Roy(1986)). Not even SSA will say they issue you the living man or woman a number. They know.

Without the payor authority, the form is a tool of fraudulent inducement, making any resulting “reporting” a criminal act of false personation.

13. The difference between a “Social Security Number” and a “social security number”

In Bowen v. Roy, the Court only vacated the injunction on the “Social Security Number” (the Title Case Brand Name) concerning internal government administration and “slave status” benefits.

However, as dound in Bowen v Roy the injunction on resident status remains for the lowercase “social security number.” SCOTUS has never been found to lift it.

13.1. The Bait (The Proper Noun):

The Secretary of State sprinkles big, shiny capitalized letters like “Social Security Number” on forms such as the DS-11. It is designed to look like a high-status invitation—a “proper” name for a “proper” citizen.

13.2. The Reality (The Lowercase required by 26 C.F.R. §301.6039e-1):

But the bird knows the actual rule in the thicket. 26 C.F.R. § 301.6039e-1 specifically describes a humble, lowercase “social security number.” This is the statutory identifier they lack.

Remember the Little Bird of the Snow, Bowen v Roy, and read it again, they did not lift the onjuction on the lower case social security number.

Go look at 20 CF.R. 422.103 through 422.107.

If you look at each subsection in it own light, you will see “Social Security number is toward “benefits” and NRA ALIEN and not U.S. NATIONAL status.

If you look at each subsection in its own light you will see “social security number” (all lower case) goes toward “resident of the United States” and paying government as said resident of the United States.

4. Application:

IRS Form 3949-A says not to use the form in the case of identity theft. This form is filed against the company, but that filing also produces identity theft that should ALSO be criminally reported using:

Identity Theft Affidavit, Form #14.020
https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf

In addition to the above, the company filing false information returns is effectively misrepresenting their OWN status/capacity in the filing of the reports if:

  1. They are NOT lawfully engaged in a “trade or business”.
    The “Trade or Business” Scam, Form #05.001
    https://sedm.org/Forms/05-MemLaw/TradeOrBusScam.pdf
  2. They are paying a PRIVATE worker who has not made a PUBLIC “employee” election under 26 U.S.C. §3402(p)(3). Those people have constitutional rights and are OUTSIDE the privileged “trade or business” franchise activity that causes them to be treated AS IF they are operating as a public “person”.
  3. To withhold earnings of a PRIVATE worker who is not a PUBLIC “employee” or who does not ELECT to be treated as one is THEFT and a taking or conversion from PRIVATE to PUBLIC in violation of the Fifth Amendment.

4.1. Eliminating Plausible Deniability

Once the IRS is formally notified that the payer is attempting to verify an I-9 status without being an entity in any branch of the federal government, the IRS can no longer claim “plausible deniability.” At this point, the agency itself can be held accountable for processing known false information returns.

Notifying the IRS and DHS as early as possible regarding the falsity of these returns—based on the misuse of I-9 and W-4 forms—is a robust “reliance offense.” This strategy proactively creates potential criminal prosecutions and civil penalties upon the payer falsely purporting as payor and the IRS, effectively halting the IRS’s abuse of administrative enforcement at the threshold.

4.2. The Question: Where is the definition of “payor” in 26 U.S.C. §6041?

While 26 U.S.C. §6041 does not define “payor” directly within its own text, the definition is established through the statutory bridge between 26 U.S.C. §3406, 26 U.S.C. §6041, and 26 U.S.C. §6041A.
Important Note: A Nonresident Alien (NRA) receiving a payment from a “payer” who does not meet the statutory definition of a “payor” is not a “payee” under 26 U.S.C. §3406.

4.2.1. Introduction

A “payor at source” is a person required to act as a “payor” as described in 26 U.S.C. §3406(h)(4). While the term is utilized in 26 U.S.C. §6041, we must look to 26 U.S.C. §3406(h)(4) for the specific legal definition:

“The term “payor” means, with respect to any reportable payment, a person required to file a return described in paragraph (2) or (3) of subsection (b) with respect to such payment.”

26 U.S.C. §3406(b)(1) defines a “reportable payment” as:

• (A) Any reportable interest or dividend payment; and
• (B) Any other reportable payment.

The Definition of “Other Reportable Payment”

Under 26 U.S.C. §3406(b)(3)(A), the term “other reportable payment” means any payment of a kind, and to a payee, required to be shown on a return required under Section 6041 (relating to certain Information at Source).

4.2.2. Information at Source and “Trade or Business”

26 U.S.C. §6041 applies to:

“All persons engaged in a trade or business and making payment in the course of such trade or business to another person…”

By applying the statutory meaning of “trade or business” found in 26 U.S.C. §7701(a)(26)—and identifying when payments are made in the “pursuit thereof” per 26 U.S.C. §911(d)(3) and 26 U.S.C. §162(a)(2)—the literal meaning is revealed:

All persons engaged in the performance of the functions of a public office, making payment in the pursuit of the functions of a public office to another person.

4.2.3. The Definition of “Public Office”

Per 26 C.F.R. §1.1402(c)-2, the term “public office” includes any elective or appointive office of the United States, a possession thereof, the District of Columbia, a State, or a wholly-owned instrumentality thereof.

4.2.4. The Governmental Unit (GU)

A Governmental Unit is defined in 26 U.S.C. §170(c)(1). When we examine 26 U.S.C. §6041A(d) (Applications to Governmental Units), it states:

Government Unit is defined in 26 U.S.C. §170(c)(1), via 170(e)(1)(B)(i)(I)( in the case of a governmental unit, to any purpose or function described in subsection (c)) as (1) A State, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia,

IRC 6041A(d) “The term ‘person’ includes any governmental unit (and any agency or instrumentality thereof).”

When we merge the meanings of Trade or Business (26 U.S.C. §7701(a)(26)), Public Office (§ 1.1402(c)-2), and Governmental Unit (26 U.S.C. §6041A(d)), the statute actually describes:

Any State, possession, or the United States—engaged in the performance of the functions of a public office—making payment to another State, possession, or the United States, for exclusively public purposes, of rent, salaries, wages, premiums, annuities, or compensations, but only if the contribution or gift is made for exclusively public purposes.

4.2.5. Analysis

This is the literal meaning of “Information at Source.” It describes a transfer from one Governmental Unit (GU) to another Governmental Unit, where the GU is defined as a “payor” under § 3406 and thus has a duty to withhold.

4.2.6. The statutory path is as follows:

6041A(d) → 6041A(a) → 170(c)(1) → 7701(a)(26) → 162(a)(2) → 911(d)(3).
This sequence defines “Information at Source” (§ 6041) as the “other reportable payment” mentioned in IRC § 3406(b)(3)(A), which triggers the “payor” requirements of 26 U.S.C. §3406(h)(4).

4.2.7. Key Takeaways

A truly “reportable payment” requires:
• The payment must be a gift or contribution.
• The payment must be from one Governmental Unit (GU) to another GU.
• The payment must be for exclusively public purposes.
• The “tax home” must be in the performance of the functions of a public office.
• The payer must be a statutory “payor” at source.
• The payee must also be a Governmental Unit.

4.2.8. Creating the “Lack of Subject Matter Jurisdiction”

When you point this out, you are forcing the IRS into a corner:

1. They must either admit they are not a Governmental Unit (which means they aren’t a “payor” under your 26 U.S.C. §6041A/3406 chain).

2. Or, they must fraudulently claim that your private salary is a “gift for a public purpose,” which is a blatant lie on a federal document

5. Sample Complaint

Dear Sir,

1. Introduction

The purpose of this submission is to make a criminal complaint against those falsely pretending to be “employers” in relation to those who U.S. nationals and not aliens such as myself. I am have been, or will be the victim of false backup reporting and withholding under the pretended but not actual authority of 26 U.S.C. §3406.

I am a nonresident alien U.S. national standing on land protected by the constitution, and DHS will not verify the payer as an Immigration and Nationality Act (INA) §274A/8 U.S.C. §1324a “employer” dealing ONLY with “aliens” and never “nationals”. Therefore I have no information the entity is or ever was an 26 U.S.C. §3401(d) employer or 26 U.S.C. §3406(h)(4) “payor”, nor can they be a “payor” in relation to me since I have not made an “employee” election to be “treated as” such under 26 U.S.C. §3402(p)(3) in the case of an exclusively private nonresident party who has made no domestic statutory capacity elections such as “U.S. person”. Nor can I lawfully impersonate a government entity or instrumentality thereof, whether consensually or not, through an “employee” election under 26 U.S.C. §3401(p)(3).

Therefore, any Form W-2, 1099, or 1042-S constitutes false information because the payer is not verified as a “payor” under 26 U.S.C. §3406(h)(4) or 26 U.S.C. §3406(h)(10), is not verified in my case as a United States person as described in 26 U.S.C. §7701(a)(30), nor verified as a person or other entity in any branch of the federal government, nor as using contract labor to provide services to a person or other entity in any branch of the federal government as described in 8 U.S.C. §1324a(a)(1), (a)(4), (a)(7), and 8 C.F.R. §274a.1, 274a.4, and 274a.5. Therefore, such documents are unreliable, provably false, and the fruit of a poisonous tree. They may NOT lawfully be used as a basis for any civil enforcement or for any purpose OTHER than that of criminally prosecuting those who submit such false reports under penalty of perjury as false witnesses criminally impersonating public entities.

You as the IRS are not empowered as a ministerial officer to make involuntary “legal conclusions” about my status. My civil statutory capacity status is not a FACT, and requires consent or election on my part which I DO NOT give. Unilaterally making this election FOR me without my consent and in violation of my wishes is a violation of my First Amendment right of freedom from compelled civil, legal, or political association, a Fifth Amendment taking of my property and services, and criminal identity theft as described in:

Identity Theft Affidavit, Form #14.020
https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf

2. The Statutory Requirement for Payor Status

If a payer required the signing of a Form I-9 and a Form W-4, that payer must be a “person or other entity in any branch of the Federal Government”—or be using contract labor for such an entity—as described in 8 U.S.C. §1324a (IRCA). This status is what identifies the provider as an “employer” under 26 U.S.C. §3401(d).

3. The Failure of the “Payer as Payor”

If the payer is not an employer under Immigration and Nationality Act (INA) §274A/8 U.S.C. §1324a, they are not an “employer” under 26 U.S.C. §3401(d), and they are not paying “wages” as defined in 26 U.S.C. §3401(a). Most critically, they fail to meet the definition of a “payor” under 26 U.S.C. §3406(h)(4). Without a “reportable payment” made at the source—as required by 26 U.S.C. §3406(h)(10), § 6041, and 26 U.S.C. §7701(a)(26)—the entity has no statutory authority to act as a withholding agent. The IRS Form SS-4 Block 15 acknowledges this fact.

4. The Collapse of the “Mens Rea” Defense

The “good faith” or mens rea (guilty mind) defense collapses because the entity itself provided the I-9 or W-4. They are charged with the knowledge that they are not authorized withholding agents. When these fraudulent returns are “made and mailed” to the IRS, and the IRS files them without verification, a crime is committed. While the payer or the IRS may claim they “didn’t know”—attempting to defeat the “willfulness” requirement for criminal prosecution—the IRS has a statutory duty to recognize that these filings are outside the jurisdiction of “Source.”

5. Certification

At birth, and at all years thereafter, my tax home has been my abode in a real and substantial sense, and I have remained a nonresident alien individual, merely owing allegiance—but not permanent allegiance—to the United States while acting solely in the capacity of a POLITICAL but not CIVIL citizen of a state, regardless of whether I have a bona fide claim as a citizen of the United States where given the Neutrality Act of 1939, the meaning of “citizen of the United States” has been further equivocated. I am without the civil statutory social compact as a voluntary membership association. Any attempt to treat me as a consenting member is identity theft.

Instead, I owe permanent allegiance to God and to a state admitted into the Union upon equal footing under God. There is no federal general common law excepting the constitution’s Bill of Rights itself as the source of said law. I am protected by God, my state constitution and its people under the Bill of Rights, and the Constitution of the United States and its people concurrently. Sovereignty, while concurrent, does not mix. Nor can rights that are truly unalienable be consensually surrendered to a legitimate, de jure government except by an act of express contract signed by both parties, which is not the case here, which is the limit placed upon my consent and surrender of self-ownership. Any attempt by me to BRIBE the government through a public statutory capacity election of “employee”:

a. Destroys the constitutional separation between public and private

b. Creates judicial and executive conflicts of interest in violation of 18 U.S.C. §208, 28 U.S.C. §144, and 28 U.S.C. §455.

c. Undermines the main obligation and task for which governments are created, which is to protect unalienable private rights.

None of the above conflicts of interest and crime are even possible in the case of aliens who are nonresident and not protected by the constitution because abroad. That is why the income tax as a “sovereign power” is and must limit itself to this category of people and to foreign affairs generally under Article 1, Section 8, Clause 3 of the constitution. Any attempt to institute income tax GEOGRAPHICALLY internal to the country against U.S. nationals protected by the Constitution violates the Unconstitutional Condition Doctrine and is and must be a proprietorial power implemented in equity as an offer of consideration to even be lawful.

The fact that statutory language attempts to confuse or equivocate PRIVATE and PUBLIC in the case U.S. nationals as “employees” and “employers” is legal evidence of:

a. Purposeful availment of private property.

b. An intent to STEAL or CONVERT private constitutionally protected property under the Fifth Amendment to PUBLIC property without consent or compensation.

c. A waiver of official, judicial, and sovereign immunity under the Minimum Contacts Doctrine.

d. A breach of public oath of judges and prosecutors to defend private rights and turn the public trust into a sham trust intent on expanding the public “res” or “corpus” of the trust to include ALL property.

e. An intent to institute human trafficking, slavery, and involuntary servitude. A slave is simply someone who has no private property or private rights.

I have never been issued or assigned a “social security number,” all lower case, nor do I wish to make use of one. Such use is disclaimed and repudiated by me nunc pro tunc, as I was not authorized. See 20 C.F.R. §422.103-107. Nor am I required to provide any identifying number as a nonresident alien U.S. national not engaged in any of the privileged activities listed in 26 C.F.R. §301.6109-1(b).

As a nonresident alien individual, and without authorization to claim that I am or ever was a governmental unit as described in 26 U.S.C. §170(c)(1), nor a “payee” of a “payor” as defined in 26 U.S.C. §3406(h)(4), I am without statutory capacity to claim that I am or ever was a United States person as described in 26 U.S.C. §7701(a)(30). More importantly, I have no good-faith reason to believe that this payer is or ever was a United States person as described in 26 U.S.C. §7701(a)(30).

Conclusions:

Peonage, human trafficking, and recruitment into government slavery is a crime in the case of a “non-alien” U.S. national standing on land protected by the constitution and not falling under the foreign affairs of Congress under Article 1, Section 8, Clause 3:

Proof that Involuntary Income Taxes on Your Labor are Slavery, Form #05.055
https://sedm.org/Forms/05-MemLaw/ProofIncomeTaxLaborSlavery.pdf

Sincerely and under penalty of perjury,

John Doe

6. Conclusion:

An 26 U.S.C. §3401(d), 8 U.S.C. §1324a(a)(1), (a)(4), (a)(7) “employer” is a 26 U.S.C. §3406(h)(4) “payor”, but NOT a “withholding agent” under 26 U.S.C. §7710(a)(14) for an NRAAlien but not NRA50, if one ever existed. The SS-4 application for “employer” status admits such:

15. First date wages or annuities were paid (month, day, year). Note: If applicant is a withholding agent, enter date income will first be paid to nonresident alien (month, day, year).

[IRS Form SS-4; SOURCE: https://www.irs.gov/pub/irs-pdf/fss4.pdf]

U.S. nationals who are not aliens and are not identified as “individuals” in 26 C.F.R. §1.1441-1 cannot be the lawful target of “foreign person withholding”. This is proven in:

W-8SUB, Form #04.231
https://sedm.org/Forms/04-Tax/2-Withholding/W-8SUB.pdf

You may use this tactic to report those making false information return reports or performing backup withholding against PRIVATE workers or business associates.

6. Additional Resources

  1. Lawfully Avoiding Backup Withholding under 26 U.S.C. §3406, FTSIG
    https://ftsig.org/lawfully-avoiding-backup-withholding/
  2. About SSNs/TINs on Government Forms and Correspondence, Form #05.012
    https://sedm.org/Forms/05-MemLaw/AboutSSNsAndTINs.pdf
  3. Correcting Erroneous Information Returns, Form #04.001
    https://sedm.org/Forms/04-Tax/0-CorrErrInfoRtns/CorrErrInfoRtns.pdf
  4. Identity Theft Affidavit, Form #14.020
    https://sedm.org/Forms/14-PropProtection/Identity_Theft_Affidavit-f14039.pdf
Posted in How To, Withholding and Reporting