SSN Policy Manual

Sample Letters and Forms

Notice Regarding Taxpayers

Notice To All Taxpayers

The Internal Revenue Service expects you to waive your Constitutionally protected, Fifth Amendment right by signing your tax return under penalty of perjury. Your signature on a tax return legally binds you to the fact that you have fully complied with applicable tax laws. You may be severely fined or imprisoned for any mistakes that you or your tax preparer might make.

The I.R.S. mayfine you $500.00 ifyou refuse to waive your rights.

It is up to you to know and protect your rights. There is no law requiring you to waive your rights.

Ask yourself h e following questions before signing your tax return:

1. Do I waive my Pillh Amendment protected rights when I iile a tax retum'?

2. If 1do waive my 1331Amendment protected rights when I file a tax retum, what slaiute requires me to so waive them?

3. If1 do not waive my FiRh Amendment pmtected rights when I tile a lax retum, then why does the IRS have a Mirando-type ofwaming in the Privacy Act Notice ofthe 1040 lnstruclion Wok, stating that the 1RS may give any inhmation on my retum tn the Ikpartment of Justice, obviously h r use in criminal cases?

4. Do 1truly understand what I am signing "under penalty of perjurj"'?

Employees who wish heir employer to withhold slate and federal uxes on income and for social security benefits and unemployment insumnce must complete an I.R.S. Form W 4 "Employee's Withholding Allowance Cettiticate" and give it to their employer. 26 CFR 3/.34U2@)-] provides that the I.R.S. Form W-4 is a voltmtar).withholding agreement that may be terminated by eitherthe employee or the employer at any time "by fi~mishinga signed written notice to the other." lfyoudo notwih yoru employer to use your Social Secruity Number, you shodd tell them in writing, that you elect to withdmw the use of your So&J Security Number and q u e s t youremployerlo enter the phrase "Ernploj.ee Refused fo Provide" in the space pmvided for a Social SecurityNwllhrr when youremployer repofis your wages and taxes. I11e lnternal Revenue Service (IKS) imposes no penalty tm an employer iChe h i l u ~ t sohow a Social Security Nlunhrr(SSN) or'lhspayer ldentilication Number (TIN) h r an employee was due to leasonable cause md not b wilful neglect See 26 USC $6/09(ai(3), g6721/n)(~(Bi,'$6721(c)(li(Bjj and.f6724(a). llle 1KS xquirrs an employer ask (IRC $6109(0)(3)) the employee In puvide the employer wit)] either an SSN or TIN. tlowever, the employee may refuw to provide an SSN or TIN. Section 7 of Public Law 93-579 provides that: (a)(I) It shall br unlawful Ibr.my Federal, State or local government agency to deny to any individunl any right, benefit, or privilege provided by law because of such individual's reli~wlto disclose his social security account number. 18 USC Sec. 242 and 42 USC Sec 1983 provides that: "Whoever, under color of any law, statute, ordinance, regulation. or custonl, willfully subjects any prnon in any State, .I'enitory, or Dislrict to the deprivation ofany rights, privileges. or immunities secured orpimtected by the Constitution or lawsofthe United Stltes, ... shall be fined under this title or imprisoned not more than one year, or both;" 42 USC Sec. 1983 furtherprovides that a violator"sha1l be liable to the patty injured in ,m action at law, suit in equity, or other pmper pmceeding for rrdress."

This notice nlust be posted in a conspicuous place where it can be read hy all 'I'axpayers.