"as required by law".
This entails ALL of the law, not just title 26.
The judge stated "Also, as required by law, Mr. Hendrickson's
employer issued him a Form W-2 Wage and Tax Statement that
correctly reported his wages and those withholdings."
Published in 78 FR 7461 and 7461,
is this notice in the Treasury Department System of Records:
"ROUTINE USES OF RECORDS MAINTAINED IN THE SYSTEM, INCLUDING
CATEGORIES OF USERS AND THE PURPOSES OF SUCH USES:
(2) Furnish the Internal Revenue Service and other jurisdictions
which are authorized to tax the employee's compensation with wage and
tax information in accordance with a withholding agreement with the
Department of the Treasury pursuant to 5 U.S.C. 5516, 5517 and 5520,
for the purpose of furnishing employees with Forms W-2 which report
such tax distributions;"
RECORD SOURCE CATEGORIES:
The information contained in these records is provided by or verified by
the subject of the record, supervisors, and non-Federal sources such as
Since form W-2 is reporting tax distributions under 5 U.S.C. 5516, 5517
that is what is required by law.
The W-4 form identifies the routine uses of this information:
“Routine uses of this information include giving it to the Department
of Justice for civil an criminal litigation, and to cities, states, and
District of Columbia for use in administering their tax laws...”
4 U.S.C. Section 72 states that "all offices attached to the seat of
shall be exercised in the District of Columbia, and not elsewhere, except
as otherwise expressly provided by law."
The IRS is not an office, The Commissioner of Internal Revenue holds
The IRS can only exercise the authority of the Commissioner of Internal
The Commissioner of Internal Revenue is appointed by the President (26
USC 7803), and is the
CEO of the IRS (this established under a Treasury Delegation order).
26 USC 7803:
The Commissioner shall have such duties and powers as the
Secretary may prescribe, including the power to--
(A) administer, manage, conduct, direct, and supervise the
execution and application of the internal revenue laws or
related statutes and tax conventions to which the United States
is a party;"
The Secretary has delegated several Taxation authorities to the Commissioner
of Internal Revenue:
TO 150-17 - The Commissioner of Internal Revenue holds competent
authority or taxation authority under agreements with foreign
delegated to the IRS under Delegation Order 4-12 published in the IRM
under Section 184.108.40.206.
TO 150-39 - The Commissioner of Internal Revenue holds competent authority
or taxation authority under agreements that are entered into with the
possessions of the United States. This is delegated to the IRS under
Order 4-36 published in IRM 220.127.116.11.
4 USC Sect 111 - "The United States consents to the taxation of pay or
for personal service as an officer or employee of the United States, a
territory or possession
or political subdivision thereof, the government of the District of
Columbia, or an agency
or instrumentality of one or more of the foregoing, by a a duly
constituted taxing authority
having jurisdiction..." The IRS has certification and approval under
IRM section 18.104.22.168,
Delegation order 29 for collections in accordance with the Treasury
Financial Manual. This
delegated to Commissioners, Wage and Investment and Small Business/Self
the Chief Financial Officer; and the field Submission Processing Directors.
"4 USC Sec. 118. Limitations
Sections 116 through 126 of this title do not--
(1) provide authority to a taxing jurisdiction to impose a tax,
charge, or fee that the laws of such jurisdiction do not authorize
such jurisdiction to impose; or
(2) modify, impair, supersede, or authorize the modification,
impairment, or supersession of the law of any taxing jurisdiction
pertaining to taxation except as expressly provided in sections 116
through 126 of this title"
The IRS is using the W-4 information to administer the tax laws of cities,
states and the District of Columbia. The information is shared with
these jurisdictions. The IRS told you that in the fine print
of the W-2 - believe it. The W-4 is for administering
the tax laws of the District of Columbia, cities and states under
5 USC 5516, 5517 and 5520 under withholding agreements.
One of the sources of the information is listed as "non-federal
sources such as private employers". This is stated in the federal
If you received a W-4 from a private employers, this applies to the
one you received. ALL OF THE W-2'S ISSUED IS FOR THIS PURPOSE.
So who are you paying taxes to: which city, state, the District of
Columbia? Which insular possession or foreign country did you
do business in? The 1040 form privacy act notice also lists these 2
additional jurisdictions. They can only yield the authority given to them
under the the laws of the jurisdiction they acting for. 4 USC Section 118
says so. And all of these jurisdictions have agreements which allow the
IRS to step outside of the District of Columbia.
> --- In firstname.lastname@example.org
> <mailto:tips_and_tricks%40yahoogroups.com>, "Patrick M"
> <paradoxmagnus@...> wrote:
> > http://www.usdoj.gov/tax/Hendrickson_AmendedJudgPermInj.pdf
> Two things: Firstly, it goes to show that anyone arguing
> the tax code, in most any court will likely lose, for many
> reasons, most of which do not relate to justice.
> Secondly, what kept hitting me is the judge's continual
> reference that employers withheld money "as required by law."
> Does anyone know what the "law" says that employers are
> so "required?" Perhaps I misunderstand, but I thought
> employers withheld on behalf of the IRS, out of misapplication
> of what it thought to be required, but in fact is not.
> Interestingly, the judge ended by acknowledging the "self-
> assessment" aspect but made references to "taxpayers" in
> the statment.