Requirement for Consent

Internal Revenue Code, such as: IRS Form 1040, SSA Form SS-5, IRS Form W-4, etc. The Regulations for the IRS Form 1 W-4, for instance, identify this form as an “agreement”: 2

Title 26

3

CHAPTER I

4

SUBCHAPTER C

5

PART 31 Subpart E

6

7

Sec. 31.3402(p)-1 Voluntary withholding agreements.

8

(a) In general.

9

An employee and his employer may enter into an agreement under section 3402(b) to provide for the withholding of income tax upon payments of amounts described in paragraph (b)(1) of Sec. 31.3401(a)-3, made after December 31, 1970. An agreement may be entered into under this section only with respect to amounts which are includible in the gross income of the employee under section 61, and must be applicable to all such amounts paid by the employer to the employee. The amount to be withheld pursuant to an agreement under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations thereunder. (b) Form and duration of agreement. (1)(i) Except as provided in subdivision (ii) of this subparagraph, an employee who desires to enter into an agreement under section 3402(p) shall furnish his employer with Form W-4 (withholding exemption certificate) executed in accordance with the provisions of section 3402(f) and the regulations thereunder. The furnishing of such Form W-4 shall constitute a request for

10

11

12

13

14

15

16

17

18

19

withholding.

20

How can this agreement be an agreement with the government without anyone in the IRS who can bind the government to 21 the agreement? Does the IRS sign this form? NO! Did the government make you personally an offer to accept this 22 agreement. NO! Who, then, are the parties to this agreement and by what authority does the government become a party to 23 it? 24

“ But the short answer to this contention is that since no official of the government could have rendered it liable for this work by an express contract, none can by his acts or omissions create a valid contract implied in fact. The limitation upon the authority to impose contract obligations upon the United States is as

25

26

27

applicable to contracts by implication as it is to those expressly made. ”

28

[Sutton v. U.S., 256 U.S. 575 (1921)]

29

Let us give an important example of how this concept operates. The Legislative Branch cannot delegate its taxing or tax 30 collection powers to the Executive Branch. Article 1, Section 8, Clauses 1 and 3 of the Constitution of the United States 31 gives ONLY to Congress the power to “lay AND collect taxes”. This means that if Congress wants to collect taxes from 32 within states of the Union, the taxation and representation must coincide in the SAME physical person, who works in the 33 House of Representatives. The U.S. Constitution Article 1, Section 7, Clause 1 requires that all spending bills must 34 originate in the House of Representatives, and by implication, all taxes must be collected by the House of Representatives 35 to pay for everything in the spending bill. The House Ways and Means Committee is responsible to ensure that both sides 36 of this equation will balance out so that we have a balanced budget. The reason that members of the House or 37 Representatives are reelected every two years is that if they get too aggressive in collecting taxes within their district, we 38 can throw the bastards out of office immediately. This reasoning was ably explained by James Madison in Federalist Paper 39 #58, when he said: 40

“The House of Representatives cannot only refuse, but they alone can propose, the supplies requisite for the support of government. They, in a word, hold the purse that powerful instrument by which we behold, in the history of the British Constitution, an infant and humble representation of the people gradually enlarging the sphere of its activity and importance, and finally reducing, as far as it seems to have wished, all the overgrown prerogatives of the other branches of the government. This power over the purse may, in fact, be regarded as the most complete and effectual weapon with which any constitution can arm the immediate representatives of the people, for obtaining a redress of every grievance, and for carrying into effect every just and salutary measure. But will not the House of Representatives be as much interested as the Senate in maintaining the government in its proper functions, and will they not therefore be unwilling to stake its existence or its reputation on the pliancy of the Senate? Or, if such a trial of firmness between the two branches were hazarded, would not the one be as likely first to yield as the other? These questions will create no difficulty with those who reflect that in all cases the smaller the number, and the more permanent and conspicuous the station, of men in power, the stronger must be the interest which they will individually feel in whatever concerns the

41

42

43

44

45

46

47

48

49

50

51

52

53

government..”

54

[Federalist Paper #58, James Madison]

55

Neither the Senate nor the House of Representatives can lawfully, through legislative enactment, separate the tax 56 COLLECTION function from the REPRESENTATION function in the context of states of the Union by delegating either 57

Requirement for Consent

317 of 396

Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.003, Rev. 7-23-2013

EXHIBIT:________