Correcting Tax Class 5 forms
A Tax Class 5 form is an information return generally filled out by a payor (private-sector employer or contractor) and sent to the Internal Revenue Service. Among the most recognizable and pertinent Tax Class 5 forms include forms 1099, W-2 and W-4.
These forms include the name and address of the payor (employer), but no single person ever signs it, and thus, naturally, there is no penalty for filing an incorrect form. Please note that there is no liability placed on the payor (private-sector employer) to ensure the information is accurate, as no one has to sign it under penalties of perjury.
So, in real terms, the IRS simply accepts any Form 1099/W-2/W-4 it deems to be authentic and uses that data to assume the payee (employee) is a U.S Taxpayer and has taxable income. There is no verification process — it’s simply a piece of paper created by an anonymous person making unverifiable statements and are accepted by the receiver as if it were a fact without liability for incorrect information.
Per Internal Revenue Manual 184.108.40.206.2 (Payroll Deduction Agreements) states: “Private employers, states, and political subdivisions are not required to enter into payroll deduction agreements.” Only legal U.S. Taxpayers are required to ask a private-sector employer to withhold a portion of their earnings for application toward their tax obligations at the end of each year.
However, Americans who are lawful non-taxpayers may have filled out a W-4 by presumption that all Americans are U.S. Taxpayers or from pressure imposed from a private-sector employer in order to retain a job with that employer. Private-sector employers who demand everyone (taxpayers and non-taxpayers) submit a W-4 upon employment are actually compelling non-taxpayers to associate with the National Government in their income-tax scheme. This is contrary to the 13th Amendment in the U.S. Constitution forbidding slavery or involuntary indentured financial servitude.
Thus, the only recourse for a non-taxpayers who choose to work under this compelled association is to correct the Tax Class 5 information return that is created under false pretenses.
If such information is incorrect, it is entirely up to the payee (employee) to make the information correct. These Tax Class 5 forms in effect provide the IRS with the option to make presumptions about the payee (employee) as if they were/are a U.S. Taxpayer. This income is perceived as being derived from a ‘Trade or Business’ within the (statutory) United States, meaning the District of Columbia and U.S. Territories per 26 USC 7408(d).
Furthermore, the filing of a Tax Class 5 information return also permits the IRS to identify the payee (employee) as being a statutory ‘U.S. Citizen.’ A statutory ‘U.S. Citizen’ as defined by 3C Am Jur 2d Section 2689 as someone born in federal territory and subject to the exclusive jurisdiction of the U.S. Congress.
For clarification, a constitutional U.S. citizen is a natural person who was born in one of the 50 states or naturalized there. Thus, he/she is NOT a statutory ‘U.S. Citizen’ upon whom the Federal Income Tax was only levied. The 16th Amendment (the law creating the Federal Income Tax) was directed only upon the National Government, those who work for it or are are subject to its jurisdiction.
Additionally, the U.S. Department of the Treasury has stated in their Title of the United States Code, at 31 USC 321(d)(1) and (d)(2), that the Federal Income Tax is a “gift or bequest.”
The Secretary of the Treasury may accept, administer, and use gifts and bequests of property, both real and personal, for the purpose of aiding or facilitating the work of the Department of the Treasury. Gifts or bequests of money and the proceeds from sales of other property received as gifts or bequests shall be deposited in the Treasury in a separate fund and shall be disbursed on order of the Secretary of the Treasury. Property accepted under this paragraph, and the proceeds thereof, shall be used as nearly as possible in accordance with the terms of the gift or bequest.
For purposes of the Federal Income, estate, and gift taxes, property accepted under paragraph (1) shall be considered as a gift or bequest to or for the use of the United States.
A “gift or bequest” is not a mandatory obligation on the part of the giver. Merriam-Webster Dictionary defines the word “gift” to mean “Something voluntarily transferred by one person to another without compensation.”
Black’s Law Dictionary defines “gift” as: “A voluntary transfer of property to another made gratuitously and without consideration. Essentials of a gift are capacity of donor, intention of donor to make gift, completed delivery to or for donor, and acceptance of gift by donee. In tax law, a payment is a gift if it is made without conditions, from detached and disinterested generosity, out of affection, respect, charity or like impulses, and not from the constraining force of any moral or legal duty or from the incentive of anticipated benefits of an economic nature.”
So, the U.S. Department of the Treasury states that an FIT payment is a gift or bequest, and that property accepted by the National Government deals with payments in the context of “Property accepted under this paragraph shall be used as nearly as possible in accordance with the terms of that gift or bequest.” There can be no doubt that the payment of a Federal Income Tax per this Treasury declaration means that the Federal Income Tax is property accepted by the Treasury shall be considered as a “gift or bequest” to or for the use of the United States (meaning the National Government).
Those who derive income during any taxable year that is “effectively connected with the performance of the functions of a (federal) public office” has derived income from a ‘Trade or Business’ within the monarchial jurisdiction that is commonly called the District of Columbia.
If you examine a Form 1099, you will see a check-box at the top marked “Corrected.” So, it’s possible for someone to correct an inaccurately filed Tax Class 5 form like a 1099. Those Constitutional U.S. citizens are neither of the subject nor of the object of federal revenue laws. “Revenue laws relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers and no attempt is made to annul any of their rights and remedies in due course of law.” - Economy Plumbing & Heating Co., Inc v. U.S., 470 F.2d 585
If you do not wish to correct the Form 1099/W-2 on your own, we can provide this service for €100 EUR per tax year. Please create an Adobe PDF file of all the 1099s you have received and email them to us at firstname.lastname@example.org. Below is a PayPal button to submit payment for this service.
The employer/contractor is required to complete their paperwork and mail out any 1099/W-2 forms by January 31. For those needing to correct inaccurate forms, those will need to be done before the April 15 deadline.
We recommend sending us all your 1099s within a week of receiving them, so we can expedite the work and give you plenty of time to finish the process. In addition to the corrected PDF files, we will send easy-to-follow instructions.