Re: [tips_and_tricks] W-9
- 1. A Form w-9 is a treasury form used to solicit the "TIN" of a "taxpayer" (a "US
person")receiving proceeds from "trade or business" activity. The person requesting the form
intends to make an information report on a form 1099 to the IRS. A "trade or business" is defined
in the IRC as "including the performance of the functions of a public office". What that means is
that the "person" requesting the form is a species of gubmint payer, or as is often the case with
non-gubmint entities, fraudulently asserting to be so.
2. Persuant to the Paperwork Reduction Act, any form that represents a collection of information
is required to be approved by the Office of Management and Budget(OMB). When approved, an OMB
control number will appear on the form in a conspicuous location, usually in the upper right hand
corner. Forms that are not so approved are said to be "Bootleg" forms and the public is not
required to use them. Form w-9 does not appear to have been approved by the OMB for use as there
is no OMB control number appearing thereon.
3. Your understanding of this new found information will allow you to document this fraud by
appropriate inquiry with the entity attempting to use this private gubmint form. For example, use
of form w-9 is a clue that you are contracting with a species of gubmint entity- what you want
them to tell you is which one. Then, you want them to identify the "trade or business" activity
that is implied by the use of the form. Get the idea?
--- tom <emilfarm@...> wrote:
> Occasionally in my line of work, someone will send me a W-9 to fill
> out. I usually ignore them or will ask them for a pledge or bond of
> in exchange for the private info they are asking for, (which they
> Does anyone have a good position paper or essay on the limitations or
> requirements of a W-9.
> Thanks. Tom
Yahoo! Mail - PC Magazine Editors' Choice 2005
- Just because there is an OMB number on a form does not
mean that it is the correct number. The information
below is from Eddie Kahn.
26 CFR 1.1-1- TAX ON INDIVIDUALS ..
There are over 85 different taxes listed in Title 26 of
the U.S. Code. However, the IRS has told you that the
INDIVIDUAL INCOME TAX is the tax YOU ARE LIABLE FOR.
They also have told you that the 1040 form is the OMB
APPROVED INFORMATION GATHERING FORM FOR THAT PARTICULAR TAX,
Well. let's not take their word for it. Let's check it out
1) We look in Title 26 of the Code of Federal Regulations (CFR).
The number assigned to the INDIVIDUAL INCOME TAX is 1.1-1.
2) Next we look in the CFR 602.101. which is in the Index. This
is a chart which lists the number of the particular tax on the
left and the OMB control number that has been assigned to the
INFORMATION GATHERING FORM approved by the OMB for that
particular tax on the right. It looks like this:
3) Finally, we look in the forms chart to see what form has
SURPRISE! It is NOT the 1040 form! It is form 2555. Which is
entitled..FOREIGN EARNED INCOME". And as you can see by looking
at CFR 602.101, there is only ONE APPROVED FORM FOR THAT
IMPORTANT: The 1040 form has an OMB number of 1545-0074. It
has been approved by the OMB to gather information for the
INDIVIDUAL INCOME TAX.
Do you see why you want to go see the Problem Resolution
Officer? Aren't you wondering why the IRS wants you to file
a form NOT APPROVED BY THE OMB FOR THAT PARTICULAR TAX?
The plot REALLY thickens when you look in CFR 602.101 and find
OMB number 1545-0074. Remember, that's the OMB number on the
1040 form. 31.6011(a)-7 . . . . . 1545-0074
When you see the prefix 31 followed by any number it refers
to federal employees.
So we know by looking in the law books that form 1040 does not
apply to the Individual Income Tax (it would have to read
The US Supreme Court stated:
" we thing it important to note that the Act's civil and criminal
penalties attach only upon violation of regulations promulgated by
the Secretary; if the Secretary were to do nothing, the Act itself
would impose no penalties on anyone." (emphasis added)
California Bankers Ass'n v. Schultz. 416 US 21 (1974)
--- In email@example.com, private private
>a "taxpayer" (a "US
> 1. A Form w-9 is a treasury form used to solicit the "TIN" of
> person")receiving proceeds from "trade or business" activity. Theperson requesting the form
> intends to make an information report on a form 1099 to the IRS.A "trade or business" is defined