CORRECTING ERRONEOUS IRS FORM W-2
TABLE OF CONTENTS:
It is quite common for financial institutions and private companies to misapply the state and federal revenue "codes". Notice we didn't says "laws" (OFFSITE LINK), because the Internal Revenue Code (OFFSITE LINK) Subtitle A is "private law" that attaches to the individual through explicit consent to engage in the "trade or business" franchises . The U.S. Supreme Court called it "a decree under legislative forms" [tyranny, in fact] in the cite below in the case where it is used to redistribute wealth among private individuals, which seems to be the main purpose at this time.
"To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the forms of law and is called taxation. This is not legislation [law]. It is a decree under legislative forms.
Nor is it taxation. ‘A tax,’ says Webster’s Dictionary, ‘is a rate or sum of money assessed on the person or property of a citizen by government for the use of the nation or State.’ ‘Taxes are burdens or charges imposed by the Legislature upon persons or property to raise money for public purposes.’ Cooley, Const. Lim., 479."
[ Loan Association v. Topeka, 20 Wall. 655 (1874) (OFFSITE LINK)]
The Internal Revenue Code Subtitle A describes a lawful "tax" (OFFSITE LINK) only in cases where the individual has given express consent by voluntarily choosing a domicile or residence on federal territory and then electing to consensually participate in excise taxable, "privileged" activity or franchise called a "trade or business". If you would like to learn more about why the Internal Revenue Code is not "public law" but "private law", and why it is also a state-sponsored federal religion, see sections 10.6 through 10.6.7 of our free memorandum of law below:
Violation of the revenue codes by financial institutions and private companies happens mainly because the IRS has illegally harassed, terrorized, and threatened them usually verbally when they insist on following the revenue statutes exactly as written or when they insist that such statutes have no jurisdiction over them. In effect, the IRS and state revenue agencies and a colluding and compromised federal judiciary (OFFSITE LINK) (see also Chapter 6, sections 6.9 through 6.9.12 of the free Great IRS Hoax, Form #11.302 (OFFSITE LINK) book, which proves they are compromised) have made it risky and very confrontational to follow the revenue statutes exactly as written and have done so completely without any lawful or delegated authority to do so. This has been done mainly using what is called "judge-made law", and Congress has looked the other way on this scandal because they want it to happen and it benefits them hugely, to the tune of over a Trillion extorted dollars a year, to let it continue. As a consequence, these institutions attempt to transfer the inherent risks to their workers so that they don't have to deal with them and can focus on the more important aspects of maintaining their businesses and their profitability. The most important result of this abuse and illegal extortion directed at these institutions by the IRS is the misreporting of earnings on financial accounts reported on 1099 forms and earnings from labor reported on the W-2 form (OFFSITE LINK). These types of filings are called "Information Returns" by the IRS. If you do not take the responsibility to promptly correct these erroneous Information Returns with the IRS and state taxing authorities, then these agencies will automatically make the following usually false and completely illegal presumptions, and in the process, violate your due process rights (OFFSITE LINK) under the Constitution:
If you do not rebut the above false government presumptions, then your rights will be prejudiced and the government will mercilessly harass you, even if you never explicitly consented, to collect what they think are lawful "taxes" on these earnings, even though such earnings were earned entirely outside of their jurisdiction and do not satisfy the definition of "gross income" under the Internal Revenue Code. Click here (Subscriptions) for details on why your silence equates with consent. This article will show you how to prepare the forms necessary to lawfully and completely zero out these false and unauthorized reports of taxable "gross income", and negate all the above false government presumptions that you do not consent to. If you do not rebut them, then you will be presumed to agree with them by default. After they have been rebutted, the government will be left with no legally admissible or reliable evidence upon which to base any kind of assessment. Without the power of assessment, there is nothing to collect. Without the ability to collect, they are supposed to leave you alone.
The U.S. Government Accounting Office (GAO) has published some interesting reports that show that even federal agencies have been completing their Information Returns (IR) improperly and explaining why the returns are incorrect. Below is a sampling, and you can look at more by clicking here:
Whenever we complete government forms, the first thing to remember is that even the Standard government forms usually contain false presumptions or statements that will prejudice one's rights and which typically would slip by unnoticed by the general public. This is especially true of the "words of art" (OFFSITE LINK) used on the form and the perjury statement at the end of the government form. For examples of more frequently used "words of art", we refer you to the following two resources:
Therefore, it is usually unwise to use the government's Standard forms, and to instead use a modified or what we call an "Amended" form. Amended forms are the only kinds of forms we recommend and the Family Guardian Website contains a catalog of both the original government forms and the Amended versions below:
http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm (OFFSITE LINK)
Whenever possible, you must use the Amended forms or else you will suffer having your rights unjustly prejudiced by the government. All of the SEDM response letters which include government forms as exhibits or attachments include blank Amended, and not Standard, government forms, and you should not substitute the Standard government form unless compelled to do so. Click here to see a list of the changes made to the Standard forms to make them into the Amended forms if you are curious. To give you one glaring example of a TRAP that greedy state lawyers set which should be avoided at all costs, take a look at the Oregon "Employees Substitute Wage and Tax Statement" form. Notice it has "Taxpayer's Signature" at the end and "Employee" at the top. There is no way to fill out this form and send it in without creating TWO false presumptions: 1. That you are an "employee" under the I.R.C.; 2. That you are a "taxpayer". The state of Oregon DOES NOT have a substitute form suitable to be submitted by those who claim to be neither "taxpayers" nor "employees" and who want to zero out false reports by their private employers, who coerced them into participating because they quite frankly do not want people exiting the fraudulent tax system. WATCH OUT!
All the above preliminaries now aside, we can get to work showing you how to fill correct erroneous IRS form W-2's.
The Social Security Date Processing center may try to tell you that they do not accept W-2C forms from workers and that the "employer" must insted send them. The W-2CE remedies this by providing a custom form that says it is ONLY for use by the worker instead of the company. Since the submitter is not an "employee", "employer", "taxpayer", or "U.S. person", the data processing center cannot regulate or penalize their conduct or tell them they can't use this form.
This form looks like the 4852 but serves a totally different purpose not served by any other IRS form we could find:
Below is a link to this very important form:
When employers make a mistake on the W-2 form that they submit, they use the IRS form W-2C to correct their mistake. Like the IRS form W-2 that it corrects, the IRS Form W-2C is:
The "C" in the IRS Form W-2C stands for "Corrected". The advantage of using the IRS form W-2C instead of the IRS Form 4852 are the following:
Like any other form from the IRS, we recommend using the AMENDED version of the form to remove false presumptions about your status that might connect you to being either a "taxpayer" as defined in 26 U.S.C. §7701(a)(14) or a "U.S. person" as defined in 26 U.S.C. §7701(a)(30). Below are the ORIGINAL and AMENDED versions of the form for your reuse, as well as the IRS Instructions for filling out the form.
The IRS likes to play games with correcting information returns in order to TRAP you into becoming a "taxpayer" and TRAP you into becoming an informant and SPY who is destroying your own privacy. Here are a few of the games we have witnessed:
The IRS Form 4852:
Readers who are "taxpayers" are cautioned NOT to use it for any other purpose and that they will be penalized for doing so. Beginning in Jan. 2007, the IRS placed the following notice on the IRS form 4852:
The IRS will challenge the claims of individuals who attempt to avoid
or evade their federal tax liability by using Form 4852 in a manner
other than as prescribed. Potential penalties for the improper use of
Form 4852 include:
The above notice is fraudulent, because The term "you" in the form is not defined and does not apply to "nontaxpayers" not subject to the I.R.C. or to nonresidents. The I.R.S. "conveniently" doesn't tell you this on the form, because they want to terrorize "nontaxpayers" into joining their illegal activities out of fear, rather than informed consent. Click here for more details.
“Revenue Laws relate to taxpayers [officers, employees, and elected officials of the Federal Government] and not to non-taxpayers [American Citizens/American Nationals not subject to the exclusive jurisdiction of the Federal Government]. The latter are without their scope. No procedures are prescribed for non-taxpayers and no attempt is made to annul any of their Rights or Remedies in due course of law. With them [non-taxpayers] Congress does not assume to deal and they are neither of the subject nor of the object of federal revenue laws.”
[ Economy Plumbing & Heating v. U.S., 470 F2d. 585 (1972)]
Readers are also cautioned that the penalty provisions of the I.R.C. found in I.R.C. Section 6702 were recently updated in 2006 and that the online versions in many sources are out of date. I.R.C. Section 6702 originally imposed a civil penalty of $500 instead of a $5,000 penalty. However, this section was updated by Pub.Law 109-432, Title IV, Section 407(a) to increase the penalty amount to $5,000. Below is an annotated version of this statute for your edification:
Currently, the top of the form describes the only approved uses for the form as follows.
"Attach to Form 1040, 1040A, 1040-EZ, and 1040X"
Obviously, this form is only for use by "U.S. persons" subject to federal legislative jurisdiction because domiciled on federal territory. That condition, in fact, is where they get their authority to penalize from. Conspicuously absent from the header are IRS forms 1040NR-EZ and 1040NR. Apparently, they don't want nonresident aliens to use this form for a remedy who have been the victim of false information returns. What do they expect nonresident aliens not engaged in a "trade or business" who have false reports filed against them to use, which is MOST Americans? If they cared about this group, they would at least direct them to another form they could use, but their silence is telling. By this willful omission, they are depriving this group of equal protection of the law and a remedy, and nonresident aliens domiciled in states of the Union are the main people, ironically, that the IRS and the federal government were created to serve and protect in the first place. It's pretty obvious that our income tax system is not a "public use" or a "government function", but a private business, because they would assure equal protection to all, including nonresident aliens, if it were a "public use. This explains why the IRS, according to the DOJ, is NOT an agency of the United States government. Click here for more details on this scam.
Therefore, if you want to correct an erroneous IRS form W-2 sent by the private employer and attach the correction to anything BUT a resident (alien) tax 1040 return, you should either use IRS form W-2C above or provide an affidavit or substitute form of your own making instead. In order to avoid the above exorbitant penalty when using the IRS Form 4852 in its proper way, we suggest the following options:
4.1 26 U.S.C. §861(a)(3)(C)(i)
4.2 26 U.S.C. §1402(b)
4.3 26 U.S.C. §3401(a)(6).
4.4 26 U.S.C. §3406(g).
4.5. 26 C.F.R. §31.3406(a)(6)-1(b)
4.6 26 C.F.R. §31.3406(g)-1(e)
4.7 26 C.F.R. §1.872-2(f)
For further details on the status of being a "nonresident alien", see:
Non-Resident Non-Person Position, Form #05.020
5.1 26 U.S.C. §3402(p)
(p) Voluntary withholding agreements
(1) Certain Federal payments
(A) In general
If, at the time a specified Federal payment is made to any person, a request by such person is in effect that such payment be subject to withholding under this chapter, then for purposes of this chapter and so much of subtitle F as relates to this chapter, such payment shall be treated as if it were a payment of wages by an employer to an employee.
(B) Amount withheld
The amount to be deducted and withheld under this chapter from any payment to which any request under subparagraph (A) applies shall be an amount equal to the percentage of such payment specified in such request. Such a request shall apply to any payment only if the percentage specified is 7 percent, any percentage applicable to any of the 3 lowest income brackets in the table under section 1 (c), or such other percentage as is permitted under regulations prescribed by the Secretary.
(C) Specified Federal payments
For purposes of this paragraph, the term “specified Federal payment” means—
(i) any payment of a social security benefit (as defined in section 86 (d)),
(ii) any payment referred to in the second sentence of section 451 (d) which is treated as insurance proceeds,
(iii) any amount which is includible in gross income under section 77 (a), and
(iv) any other payment made pursuant to Federal law which is specified by the Secretary for purposes of this paragraph.
(D) Requests for withholding
Rules similar to the rules that apply to annuities under subsection (o)(4) shall apply to requests under this paragraph and paragraph (2).
(2) Voluntary withholding on unemployment benefits
If, at the time a payment of unemployment compensation (as defined in section 85 (b)) is made to any person, a request by such person is in effect that such payment be subject to withholding under this chapter, then for purposes of this chapter and so much of subtitle F as relates to this chapter, such payment shall be treated as if it were a payment of wages by an employer to an employee. The amount to be deducted and withheld under this chapter from any payment to which any request under this paragraph applies shall be an amount equal to 10 percent of such payment.
(3) Authority for other voluntary withholding
The Secretary is authorized by regulations to provide for withholding—
(A) from remuneration for services performed by an employee for the employee’s employer which (without regard to this paragraph) does not constitute wages, and
(B) from any other type of payment with respect to which the Secretary finds that withholding would be appropriate under the provisions of this chapter,
if the employer and employee, or the person making and the person receiving such other type of payment, agree to such withholding. Such agreement shall be in such form and manner as the Secretary may by regulations prescribe. For purposes of this chapter (and so much of subtitle F as relates to this chapter), remuneration or other payments with respect to which such agreement is made shall be treated as if they were wages paid by an employer to an employee to the extent that such remuneration is paid or other payments are made during the period for which the agreement is in effect.
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart E—Collection of Income Tax at Source
(a) In general. 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 §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. See §31.3405(c)–1, Q&A–3 concerning agreements to have more than 20-percent Federal income tax withheld from eligible rollover distributions within the meaning of section 402.
(b) Form and duration of agreement
(2) An agreement under section 3402 (p) shall be effective for such period as the employer and employee mutually agree upon. However, either the employer or the employee may terminate the agreement prior to the end of such period by furnishing a signed written notice to the other. Unless the employer and employee agree to an earlier termination date, the notice shall be effective with respect to the first payment of an amount in respect of which the agreement is in effect which is made on or after the first "status determination date" (January 1, May 1, July 1, and October 1 of each year) that occurs at least 30 days after the date on which the notice is furnished. If the employee executes a new Form W-4, the request upon which an agreement under section 3402 (p) is based shall be attached to, and constitute a part of, such new Form W-4.
5.3 26 C.F.R. §31.3401(a)-3(a)
(a) In general. Notwithstanding the exceptions to the definition of wages specified in section 3401(a) and the regulations thereunder, the term “wages” includes the amounts described in paragraph (b)(1) of this section with respect to which there is a voluntary withholding agreement in effect under section 3402(p). References in this chapter to the definition of wages contained in section 3401(a) shall be deemed to refer also to this section (§31.3401(a)–3).
(b) Remuneration for services. (1) Except as provided in subparagraph (2) of this paragraph, the amounts referred to in paragraph (a) of this section include any remuneration for services performed by an employee for an employer which, without regard to this section, does not constitute wages under section 3401(a). For example, remuneration for services performed by an agricultural worker or a domestic worker in a private home (amounts which are specifically excluded from the definition of wages by section 3401(a) (2) and (3), respectively) are amounts with respect to which a voluntary withholding agreement may be entered into under section 3402(p). See §§31.3401(c)–1 and 31.3401(d)–1 for the definitions of “employee” and “employer”.
6.1. Use the above penalty against the person who submitted the wrong form to being with, so these erroneous reports are no longer filed.
6.2 Institute a criminal investigation against the submitter for providing false information returns, pursuant to 26 U.S.C. §7207.
The Trade or Business Scam,
8.1 Refused to submit an IRS form W-2 or/and. . .
8.2 Submitted an IRS form W-8BEN instead of an IRS form W-2. See: About IRS form W-8BEN for details.
Why Penalties are Illegal for
Anything But Federal Employees, Contractors, and Agents, Form
Below is a link to both the Standard and Amended IRS form 4852, so you can compare and see the differences for yourself. The forms listed are electronically fillable with the free Acrobat Reader so that you can customize them to your own needs.
Remember the following requirements for the IRS Form 4852:
One 4852 form must be filled out for EACH Form W-2 (OFFSITE LINK) or Form 1099 (OFFSITE LINK) that was wrongfully filed on you, and must include all the information about the original organization that made the report.
If you don't have a "Taxpayer Identification Number" and only have a "Social Security Number", do NOT write the SSN on the 4852 form because it is not a "Taxpayer Identification Number" (OFFSITE LINK) and if you don't consent to participate in the donation program called the Internal Revenue Code, then you shouldn't be volunteering any information that would allow them to conclude that you consented.
Do NOT attach or send in the original Form W-2 (OFFSITE LINK) or Form 1099 (OFFSITE LINK) that your financial institution or employer gave you, because they are wrong and will just confuse the IRS or state revenue agency. Give them ONLY the substitute form and make it hard for them to even see the false information on the original reports.
The 4852 is filled out with all the same information as what was on the original W-2 or 1099, including "taxes" paid, but the "income", "wages", "taxable income", etc blocks will be "zero" in items 7(A)(a) through 7(A)(e) and 7(B)(1) through 7(B)(3). Only the SSN is removed from the 4852 because it is not authorized under 26 C.F.R. 301.6109-1(d)(3) (OFFSITE LINK) because you are not an "alien".
If you don't have the original erroneous 1099 and W-2 (OFFSITE LINK) reports, then you won't have anything you can start with to transfer numbers onto the 4852. In that case, fill out one form for each tax year and each institution or employer, and put as much information as you have about the institution on the form, and indicate under items 7(A)(a) through 7(A)(e) and 7(B)(1) through 7(B)(3) the amount "zero".
Under block 8, entitled "8. How did you determine the amounts in item 7 above?" put the following, or say "See signed attachment" and there put:
"Recipient does not have a voluntary withholding agreement in place, and therefore does not earn "wages" as legally defined under 26 C.F.R. §31.3401(a)-3(a). The amounts reported on the W-2 should not have been reported at all, and even if a form had been sent in, Block 1 of the W-2 (wages, tips, and other compensation) should have been zero. He is also a nonresident alien not engaged in a "trade or business" as defined in 26 U.S.C. §7701(a)(26) who is domiciled and who works outside the United States and outside of federal jurisdiction and therefore not subject to Subtitle A of the Internal Revenue Code and not required to make any gross income reports. 26 U.S.C. §864(b)(1)(A) says his earnings are not reportable or taxable. Payer was illegally coerced to file fraudulent W-2/1099 against recipient. If you disagree, please completely rebut the evidence within ten days at:
or you agree with us and are estopped from future disputes over these facts.
Under block 9, entitled "9. Explain your efforts to obtain Form W-2, 1099-R, or W-2c, Statement of Corrected Income and Tax Amounts." put the following or say "See signed attachment" and there put:
"Payer was irrational and unwilling to discuss the law and the evidence backing up my believes because under illegal duress by the IRS. I do not consent to his undefended or unjustified beliefs, which are nothing but religion until defended with evidence and law available at. http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Deposition.htm.
If you disagree, please rebut the overwhelming evidence above within ten days. Any admissions you do not address shall be admitted.
Some states have their own substitutes for the IRS form 4852. These substitutes must be used when you are filing state income taxes, but accomplish the same affect as the IRS form 4852. For instance, the California Franchise Tax Board (FTB) uses the form 3525 as a substitute for the IRS form 4852. Your state may also have an equivalent substitute form. If your state does not have a 4852 substitute form and you are corresponding with a state revenue agency, then its best to provide either a corrected form W-2 or 1099, or to use the IRS form 4852 to correct erroneous reports of gross income. The decision is yours. If you would like more information about the tax laws of a specific state, see the link below:
IRS makes one other form that serves the same purpose as the form 4852, and this is the IRS Form 4598, which is called "Form W-2, 1099, 1098, or 1099 Not Received, Incorrect or Lost". The form is typically is sent out to private employers by the IRS when a person reports that the W-2 amounts are incorrect from their employer, but it can also be sent directly to either the IRS or the employer by the individual as well. Below is the description of this form from the IRS Published Products Catalog, 2003 Edition:
4598 23205B Set
04/2002 Use/Issue Prev Issue First
Form W-2 or 1099 Not received Incorrect or lost
Form 4598 is a two-part form. Part 1 is sent to the employer or payer requesting issuance of Form W-2 or 1099. Part 2 is sent to the employee or payee to show action IRS is taking to help them obtain this information. W:CAS:AM:PPG Tax Related Public Use
This form is NOT available on the IRS website and is VERY difficult to get a copy of. This is not a mistake, but a deliberate attempt by the IRS to deprive you of a remedy for illegal efforts by private employers to criminally compel you into economic servitude to the government. Below are the ORIGINAL and AMENDED IRS forms for your reuse.
AMENDED IRS Form 4598 that removes false presumptions and makes you a "nontaxpayer" instead of a "taxpayer"
Click here for information about this form from the Federal Register
The reason that IRS does not make this form available on their website is because it is VERY effective in zeroing out false reports of earned "wages" from IRS computer systems and thereby stopping collection actions related to the false reports. IRS estimates that over 850,000 copies of the form are received yearly by them, even though they don't make the form available on their website. You can request a copy of this form from:
IRS Area Distribution Center: 800-829-2437. Open 8am-4pm Central Standard Time
The above distribution center may give you a hard time about providing the form and hem and haw on the phone when you ask for it. I wonder why? (Hee..Hee..Heee!) However, they will eventually mail it to you if you ask for it based on several reports.
We have prepared a sample letter in Microsoft Word format that you can use to attach to your IRS form 4852 or corrected IRS form 1099 that explains all the details of why you are seeking the correction and the authority for requesting the correction. Feel free to modify the form, but please don't do so unless you have REALLY done your homework, because you are likely to create more problems for yourself than you solve in the process, mostly because of ignorance. Click on the links below:
W-2's, 1042s, 1098, and 1099s are called "Information Returns" by the IRS. Below is the overall process for correcting erroneous or false W-2's, 1042s, 1098, or 1099's so you know exactly how it works and what to expect:
2.1 Complete form W-2c for all years false W-2 reports were made against you using these procedures..
2.2 Complete corrected form 1042s for all years false W-2 reports were made against you.
2.3 Complete corrected form 1098s for all years false W-2 reports were made against you.
2.4 Complete Amended/Corrected
form 1099's for all false 1099 forms filed against you. See our article
below for information on how to do this:
WARNING!: If you do not have any earnings in connection with a "trade or business" (OFFSITE LINK) , you also cannot be taking any deductions (26 U.S.C. §162), earned income credit (26 U.S.C. §32), or apply a graduated rate of tax (26 U.S.C. §1) if you file a return. All such "privileges" will make you into a person engaged in a "trade or business". The rate on all "gross income" for those with no earnings connected with a "trade or business" is a flat 30% for Nonresident aliens, as indicated under 26 U.S.C. 871(a). This is normally not a big deal, because the only type of gross income that is not specifically identified as connected with a "trade or business" is Social Security under 26 U.S.C. §861(a)(8). Click here (OFFSITE LINK) for details.
4.1. To the Data Processing Center address in the previous step.
To the IRS Service Center where
you would normally file returns WITH THE FOLLOWING COVER LETTER.
For nonresident aliens, this would be the International processing center, which was at the following address last we checked:
Internal Revenue Service; P.O. Box 80102; Cincinnati, OH 45280-0002.
Corrected Information Return Attachment Letter, Form #04.002
If you would like more information about Information Returns processing, visit the IRS website at:
The table below lists where corrected information returns must be filed as of 2008:
Table 1: Place to file corrected information returns
IRS Publication containing address
Place to file
Instructions for Form 1042-T, Catalog Number 28848W
Internal Revenue Service
Ogden Service Center
P.O. Box 409101
Ogden, UT 84409
1098, 1099, 5498, W-2G
1099 General Instructions (PDF) Instructions for Forms 1099, 1098, 5498, and W-2G, Catalog #27976F, Sections C and D
Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, West Virginia
Department of the Treasury
Internal Revenue Service
Austin, TX 73301
Alaska, California, Colorado, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming
Department of the Treasury
Internal Revenue Service
Kansas City, MO 65999
W-2 and W-3
Instructions for Forms W-2 and W-3, Catalog Number 25979S
Social Security Administration
Data Operations Center
Wilkes-Barre, PA 18769-0001
Below are some example documents to help show you how to fill out the 4852 to correct an erroneous IRS form W-2. Note that you should not use this form to correct an erroneous 1099-MISC or any 1099 other than the 1099-R. Click here for instructions on how to correct the 1099-MISC and other 1099 forms.
|IRS Form sent in by institution||
|Form W-2||W-2 example||4852 Replacement for W-2|
Q1: What if I don't have the original 1099 or W-2 forms that I want to zero out that I can take the original information from to put on the 4852?
A1: You can call the provider and ask them to fax you the 1099 or W-2 information again. Alternatively, you can file a 4852 that simply says "All sources" under item 5 on the 4852 form.
Q2: Is it ever too late to submit these forms for past years?
A2: No. There is never a wrong time to do the right thing. As long as the government has records of receipt of "gross income", then it is our duty to rebut the wrong evidence, no matter how old it is, because sooner or later, they will use it to come back to us and demand that we either file or pay.
Q3: Should I fill out the 4852 for past years, or only for the years they are going after me for?
A3: It's always safest to file 4852 forms for all years that a person didn't file a return. This is a preventive measure if they decide later on to go after a person later for those years.
The form 4852 is frequently used when corresponding with the IRS and state taxing authorities as a way to remind the government that a person has no taxable income. Once you have completed the form for a particular tax year, it is best to keep the original in a safe place and reuse it by photocopying it and attaching it to correspondence. This will save you lots of work and time. We scan in ours and make it into an Adobe Acrobat PDF and just reprint it whenever we need it.
The IRS Forms 4852 and W-2C are for use primarily in undoing the damage done by private employers, who usually because of their ignorance of the law, either unlawfully complete and submit Information Returns such as the W-2, or who unlawfully put false information on these returns. The 4852 is filed with one's tax return and the W-2C is filed after the private employer files the false W-2. If you would like to permanently prevent this problem from happening in the future, then we suggest using the following procedure below:
4.2 Our free memorandum of law entitled The "Trade or Business Scam", Form #05.001. Have them answer the questions at the end of this pamphlet so that the parties are clear on what the law requires.
4.3 Our free memorandum of law entitled Reasonable Belief About Income Tax Liability, Form #05.007. Emphasize that the IRS' answers must be consistent with the content of this pamphlet, which means that the only thing they can suggest as a basis for reasonable belief, according to the courts and their own Internal Revenue Manual, is 1. The Statutes at Large after January 2, 1939; 2. The Constitution; 3. The rulings of the U.S. Supreme Court and not lower courts; 4. NOT the Internal Revenue Code; 5. Not any IRS form, publication, or revenue ruling. Explain that this pamphlet is the government's and courts own words on the subject of what you can believe, and nothing the IRS says or writes are included in what you can believe. Therefore, the only thing you can accept is legally admissible evidence in the form of an affidavit under penalty of perjury where the speaker is held personally accountable for his untruths, not unlike what we have to do when we send the IRS a tax return.
Emphasize to the IRS that you want the questions answered under penalty of perjury as required by 26 U.S.C. §6065, that the real legal name and STATE ID, not IRS ID be included in the IRS response showing the real identity of the agent, and that if they deviate from the requirements of the Reasonable Belief pamphlet, they must cite stare decisis and enactments from the Statutes At Large as authority for doing so, because you can't accept "policy", but only legally admissible evidence signed under penalty of perjury. Remind them that the U.S. Supreme Court said we are a society of law and not men, or the policies of men not demonstrably derived DIRECTLY from law. Emphasize that the I.R.C. is not positive, but simply a presumption, according to 1 U.S.C. §204, and that presumptions are a violation of due process and are not evidence. Click here for details on why the I.R.C. is not a suitable basis for belief because it is simply a presumption and a state sponsored religion.
5.1 You should also do follow-up to ensure that this penalty is instituted. Once their violations of law begin affecting their bottom line, usually the submitters of the false returns will reform their ways.
5.2 If the IRS refused to EQUALLY enforce the law, inform them that a criminal complaint will be filed against the IRS Commissioner for the following:
5.2.1 18 U.S.C. §3: Accessory after the fact. The IRS, by refusing to remedy the situation, becomes an accessory after the fact to fraud and false statement by the submitter of the false information returns.
5.2.2 18 U.S.C. §912: Falsely impersonating an officer [PUBLIC OFFICER] or employee of the United States. The IRS is causing you to be misrepresented as a "public official". The tax in Subtitle A of the I.R.C. is a tax upon a "trade or business", which is defined as "the functions of a public office" in 26 U.S.C. §7701(a)(26). By allowing their records to falsely reflect the fact that you are a "public official", they are causing you to involuntarily and falsely impersonate an officer of the United States government.
5.2.3 18 U.S.C. §1030: Fraud and related activity in connection with computers. The IRS is deliberately and willfully falsifying the records that describe your status and they should be prosecuted.
5.2.4 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents. The IRS is facilitating the submission and processing of knowingly false information returns, such as IRS forms W-2, 1042S, 1098, and 1099.
6.1 Charge the submitter of the information return and the withholding agent with the following
6.1.3 18 U.S.C. §1589: Forced Labor. The private employer, by inducting you illegally into the tax system, is causing you to engage in forced labor for the portion of your compensation that he illegally diverts to the government. 18 U.S.C. §1593 mandates restitution for the slavery be paid to you by the submitter of the fraudulent information return.
6.2 Charge the IRS with the following:
6.2.1 18 U.S.C. §3: Misprision of felony. The IRS is cooperating with the crimes of the information return submitter and withholding agent.
6.2.2 18 U.S.C. §241: Deprivation of Rights. The IRS is causing you to involuntarily forfeit your rights to the fruits of your labor and the compensation from it, by refusing to take action on your petition for redress.
6.2.3 18 U.S.C. §1002: Possession of false papers to defraud the United States. The fraudulent information returns received from the submitter are used in crediting Social Security Earnings, which in turn become a basis for collecting Social Security benefits. If these reports are wrong, then the person who is the subject of the report is entitled to increased Social Security earnings, which in turn can be used to defraud the United States out of monies that they in fact are not legally entitled to. No one domiciled in a state of the Union on other than federal territory can lawfully participate in or collect benefits from Social Security. See
Resignation of Compelled Social Security Trustee, Form #06.002
6.2.4 18 U.S.C. §1028A: Aggravated Identity Theft. The IRS, by using a Social Security Number as a Taxpayer Identification Number, and by falsely associating you with the status of a "public employee", is stealing your identity and transporting it unlawfully to the District of Columbia pursuant to 26 U.S.C. §7701(a)(39) and 26 U.S.C. §7408(d).
6.2.5 18 U.S.C. §1030: Fraud and related activity in relation to computers. The fraudulent information returns received from the submitter by the IRS are processed entirely by computer. By allowing knowingly false information in their computer system, they are engaging in computer fraud.
6.2.6 18 U.S.C. §1583: Enticement into Slavery. The IRS, through the omission of failing to correct the false information return reports or in LYING to you by telling you that they are required, is inducting you illegally into the tax system, is causing you to engage involuntarily in slavery for the portion of your compensation that he illegally diverts to the government.
6.2.7 18 U.S.C. §1589: Forced Labor. The IRS, by refusing to correct the fraud of the information return submitter, is inducting you illegally into the tax system, is causing you to engage in forced labor for the portion of your compensation that he illegally diverts to the government. 18 U.S.C. §1593 mandates restitution for the slavery be paid to you by the IRS.
6.2.8 18 U.S.C. §1951: Interference with commerce by threats or violence. If the IRS threatened to penalize, audit, or "selectively enforce" against you in retaliation for brining the illegal activity of the submitter of the fraudulent information return and withholding agent to their attention, then they are engaging in criminal racketeering.
6.2.9 18 U.S.C. §1956: Laundering of monetary instruments. If the submitter of the false information return also involuntarily withheld monies from your pay, the IRS, in receiving the proceeds of said extortion, is engaging in laundering of monetary instruments.
6.2.10 42 U.S.C. §1994: Peonage abolished. The IRS, by its omission in correcting the fraudulent information returns, is recruiting you into peonage and making you into involuntary surety for debts of a foreign jurisdiction.
7.3 28 U.S.C. §2679(c ): Authorizes you to sue a federal employee in a state court if he is operating outside of his delegated or lawful authority.
7.4 28 U.S.C. §1652: State laws as rules of decision. States that state law prevails in cases where federal actors are operating outside their authority on land under exclusive state jurisdiction.
8.1 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns. To recover civil damages for false filing of information returns for $5,000 or more, including attorneys fees, against the submitter of the false information returns.
8.2 31 U.S.C. §3729: False Claims Act. Use this statute and file in the name of the United States to recover false claims against the United States. Since the U.S. Attorney declined to prosecute, then this statute allows you to file suit individually as an agent of the United States.
W-2 and 1099 reports are called "Information Returns" by the IRS. The IRS and state revenue agencies make it very difficult for you to rebut the bogus W-2 and 1099 reports by:
Consequently, it is VERY IMPORTANT that you maintain an archive of all of the Information Returns filed on you, along with the rebuttal to each one in the form of either a 4852, an amended W-2, etc. That way, when the IRS institutes collection activity, you can include rebutted versions of the Information Returns with your response, and you can reuse these rebuttals in all future correspondence with a minimum of effort.
For those of you who are trying to reconstruct a file of all of your Information Returns so you can prepare rebuttals and keep them on file for future use, the following options are available:
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