SSN Policy Manual

Policy Manual

Table 2 The Pro's and Con's of Hiring Enumeratedverses Unenumerated

Unenumerated

Enumerated

Since no 26 USC 3402 tax withholding agreement exists the employer is not liable for employee taxes. Without a W-4, each employee is liable for their own taxes. Because nobody entered a W-4 withholding agreement, there is no "under penalty of perjury" statement. The IRS has no power to audit and the IRS has the obligation to prove their case. The IRS is obligated to prove their case in a regular court of law and any summons must come form that court. The IRS is obligated to prove their case in a regular court of law and any summons must come form that court. You are prohibited from issuing a W-2 because of the W-2 requirement for a social security number. You are prohibited from issuing a 1099 because of the 1099s requirement for a social security number. Since there is no "under penalty of perjury" signature, the burden of proof exists with the IRS. much easier because there is no tax withholding.

A tax liability exists with the IRS because your employees entered

withhold taxes

a W-4 agreement and you accepted the agreement to

withhold. Because of the 26 USC 3402 agreement, you are liable for all taxes. Because you accepted the W-4 agreements, signed under penalty of perjury, the IRS is able to force you to prove your position in an audit. Because of the "under penalty perjury" testaments, you are obligated to appear and prove your case. Because of the "under penalty perjury" testaments, you are obligated to appear and prove your case. The law requires you to issue W- 2s to each employee

Requirement to produce records for IRS audit

for an IRS summons

Requirementto appear for an IRS hearing

Requirementto issue I W-2s Requirementto issue 1099s -! Burden of proof in tax

The law requires you to issue 1099 to each non-employee

Signature "under penalty of ~erjury"places the burden of roof upon the signer.

3equired for tax withholding.

Accounting1 bookkeeping requirements Susceptibility to IRS liens and levies

Impossible without a trial and court order.

iighly susceptible because of the 'under penalty of perjury" signatures iighly susceptible because of the 'under penalty of perjury" signatures

Impossible without a trial and court order.

intrusion