IRS admits no W-4 requirement for a private employer!

[Guest guest]

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elvis oner

Wednesday, February 02, 2005 11:16 PM

[Power Hour II] IRS admits no W-4 requirement for a private employer!

 

 

john johnson <dextercattleco>

Thu Feb 3, 2005 12:15 am

Subject:

IRS admits no W-4 requirement for a private employer!

 

 

Dear Lawmen: This is too good to be true! Now we have the IRS on record as

admitting their fraud on W-4s. IRS Answer on W-4.

 

My deepest thanks to our Lawgirl, Loma, who makes a lot of you guys look

like wimps. Wow, can you believe that they ever admitted to this??

 

Please spread the news as widely as possible.

Now RIDE OUT,

****************

 

 

Read very carefully,

this is from the horses own mouth, the " helpdesk " at the IRS.

My question was asked in the second message below their answer.

 

It took them 2 months to answer me, but they did answer.........

Are you compelled?

I am not!

 

Loma

 

 

THEIR ANSWER:

 

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IRS Web Support Helpdesk

 

hairpiggie

 

Thursday, January 27, 2005 6:01 AM

 

Re: Internal Revenue Manual [#405210]

 

 

Dear hairpiggie,

 

The purpose of this statement is to state that Federal agencies

are required to enter into payroll deduction agreements.

 

 

We are not aware of any authority that compels private employers,

states and political subdivisions to accommodate this type of agreement.

 

 

The Internal Revenue Manual (IRM) procedures in section 5.14.10.2(2) state

that, " Taxpayers should determine whether their employers will accept and

process executed agreements before agreements are submitted for approval or

finalized. "

 

We hope this information is helpful to you.

 

Sincerely,

The IRS Website Support Team

 

 

 

MY QUESTION:

 

--Original Message--

hairpiggie

11/20/2004 8:56:38 AM

helpdesk

Internal Revenue Manual

 

 

Dear Helpdesk at the IRS:

I have copied the following off the Internal Revenue Service IRS.gov

website: http://www.irs.gov/irm/part5/ch13s10.html

 

 

Please go to 5.14.10.2 (09-30-2004 Payroll Deduction Agreements #2) and

tell me why Private employers, states, and political subdivisions are not

required to enter into payroll deduction agreements?

 

Part 5. Collection Process

Chapter 14. Installment Agreements

Section 10. Payroll Deduction Agreements and Direct Debit Installment

Agreements

 

 

5.14.10 Payroll Deduction Agreements and Direct Debit Installment

Agreements

5.14.10.1 Overview

5.14.10.2 Payroll Deduction Agreements

 

5.14.10.3 Preparation and Distribution of Form 2159, Payroll Deduction

Agreement

5.14.10.4 Direct Debit Installment Agreements

 

5.14.10.5 Credit (and Debit) Card Payments by Individual Taxpayers

Exhibit 5.14.10-1 Discontinue/Adjust Payroll Deduction

Exhibit 5.14.10-2 Payroll Deduction Letter

5.14.10.1 (09-30-2004)

 

Overview

This chapter provides procedures for processing Payroll Deduction

agreements and Direct Debit installment agreements. Payroll deduction agreements

are those agreements where employers deduct payments from taxpayer's wages, and

mail them to the Internal Revenue Service. Direct Debit Agreements allow the

Service to debit taxpayer's bank accounts. Payroll Deduction agreements and

Direct Debit installment agreements benefit the taxpayer by reducing the

likelihood of default and lessening taxpayer burden.

 

5.14.10.2 (09-30-2004)

Payroll Deduction Agreements

The use of Form 2159, Payroll Deduction Agreement, must be strongly

encouraged when the taxpayer is a wage earner, particularly if the taxpayer

defaulted on a previous installment agreement.

 

Private employers, states, and political subdivisions are not required to

enter into payroll deduction agreements. Taxpayers should determine whether

their employers will accept and process executed agreements before agreements

are submitted for approval or finalized.

 

Comptroller General decision B-45105 (signed in 1955) requires Federal

Agencies to deduct and pay over the amount shown on payroll deduction

agreements.

 

Allow a reasonable period for the employer to complete the necessary

bookkeeping and submit the first payment.

On balance due and ACS accounts, encourage taxpayers to hand deliver

agreements to employers; otherwise mail agreements to employers. If taxpayers

prefer the Service initiate this contact, it may be made if the taxpayer

received Letter 3164 A at least 10 days prior to mailing Form 2159 to the

employer. Ensure Form 12175 is completed and forwarded to the Third Party

Contact Coordinator in the area or center initiating the contact. Letter 3164 A

must have been mailed for each module included in the installment agreement. If

Letter 3164 A has not been mailed, the taxpayer may authorize a specific third

party contact if the revenue officer or other contact employee completes Form

12180 and has it signed by the taxpayer(s). This form should be kept with the

case file and the case file history should be documented to reflect the date

that the taxpayer provided the authorization. In processing Payroll Deduction

Agreements ensure that all Third Party Contact guidelines have been observed.

See IRM 5.1.17.

 

 

The employer and the taxpayer should sign Form 2159 before submission to

the manager for approval.

On ACS accounts, direct employers responses to ACS call sites, document

case files and forward them to call sites after completing telephone contact.

 

 

Ensure TC 971 AC 043 is input on all modules within 24 hours of the

taxpayer's request for a payroll deduction agreement.

If employers must be contacted during Payroll Deduction Agreements, ensure

Letter 3164 A was sent previously, and Form 12175 was completed and properly

routed to the Third Party Contact coordinator. (See IRM 5.14.10.2(5).)

To insure proper remittance and posting, instruct employers, or request

taxpayers advise their employers, to show taxpayers' names and TINs, tax form(s)

and period(s) on all remittances.

If an employer requests formal notification from the Collection Field

function that a Payroll Deduction Agreement is ended (because the liability is

satisfied or for any other reason) Pattern Letter 2571C, Discontinue/Adjust

Payroll Deduction, can be sent to the employer, selecting the appropriate

paragraphs. (See Exhibit 5.14.10-1.) This letter may not be used to propose

termination of agreements.

 

 

Use agreement locator number 1109, per Exhibit 5.14.1-2 on Payroll

Deduction Agreements. Campus provides letters to employers for systemically

monitored payroll deduction agreements based upon input of agreement locator

number 1109.

 

Loma