


State Tax Withholding Dispute Letter – IRS Form 4852 Equity Enforcement Affidavit
This powerful affidavit is a statutory and equity-based rebuttal to unlawful state income tax withholding based on the misclassification of private compensation as “wages.” It is built on IRS Form 4852, the official substitute for a W-2, and includes precise legal definitions and case law to support your right to a full state tax refund.
This document includes:
Eisner v. Macomber, 252 U.S. 189 (1920) – Supreme Court ruling that labor is not taxable income because it is private property, not a gain
26 U.S.C. § 3401(c) & (a) – Definitions of “employee” and “wages” showing private earners are excluded
Illinois 35 ILCS 5/202 & 5/203 – Parallel state definitions that must conform to federal exclusions
26 U.S.C. § 7701(a)(26) – Defines “trade or business” as limited to public office—proving most people do not owe withholding
Demand that the Illinois Department of Revenue honor Form 4852 and delete false “wage” entries
Final Notice clause declaring refusal to honor Form 4852 as willful fraud, unjust enrichment, and administrative misconduct
This affidavit:
Invokes equity to void all misclassified records ab initio (from the beginning)
Warns of escalation to the Inspector General and Attorney General
Reserves all rights under UCC 1-308 and includes full notary jurat
Is legally enforceable as a rebuttal under both administrative and equity law
Use this when the state refuses to process your IRS Form 4852, continues to tax your compensation, or tries to deny your refund based on a false presumption of employment.
This powerful affidavit is a statutory and equity-based rebuttal to unlawful state income tax withholding based on the misclassification of private compensation as “wages.” It is built on IRS Form 4852, the official substitute for a W-2, and includes precise legal definitions and case law to support your right to a full state tax refund.
This document includes:
Eisner v. Macomber, 252 U.S. 189 (1920) – Supreme Court ruling that labor is not taxable income because it is private property, not a gain
26 U.S.C. § 3401(c) & (a) – Definitions of “employee” and “wages” showing private earners are excluded
Illinois 35 ILCS 5/202 & 5/203 – Parallel state definitions that must conform to federal exclusions
26 U.S.C. § 7701(a)(26) – Defines “trade or business” as limited to public office—proving most people do not owe withholding
Demand that the Illinois Department of Revenue honor Form 4852 and delete false “wage” entries
Final Notice clause declaring refusal to honor Form 4852 as willful fraud, unjust enrichment, and administrative misconduct
This affidavit:
Invokes equity to void all misclassified records ab initio (from the beginning)
Warns of escalation to the Inspector General and Attorney General
Reserves all rights under UCC 1-308 and includes full notary jurat
Is legally enforceable as a rebuttal under both administrative and equity law
Use this when the state refuses to process your IRS Form 4852, continues to tax your compensation, or tries to deny your refund based on a false presumption of employment.
This powerful affidavit is a statutory and equity-based rebuttal to unlawful state income tax withholding based on the misclassification of private compensation as “wages.” It is built on IRS Form 4852, the official substitute for a W-2, and includes precise legal definitions and case law to support your right to a full state tax refund.
This document includes:
Eisner v. Macomber, 252 U.S. 189 (1920) – Supreme Court ruling that labor is not taxable income because it is private property, not a gain
26 U.S.C. § 3401(c) & (a) – Definitions of “employee” and “wages” showing private earners are excluded
Illinois 35 ILCS 5/202 & 5/203 – Parallel state definitions that must conform to federal exclusions
26 U.S.C. § 7701(a)(26) – Defines “trade or business” as limited to public office—proving most people do not owe withholding
Demand that the Illinois Department of Revenue honor Form 4852 and delete false “wage” entries
Final Notice clause declaring refusal to honor Form 4852 as willful fraud, unjust enrichment, and administrative misconduct
This affidavit:
Invokes equity to void all misclassified records ab initio (from the beginning)
Warns of escalation to the Inspector General and Attorney General
Reserves all rights under UCC 1-308 and includes full notary jurat
Is legally enforceable as a rebuttal under both administrative and equity law
Use this when the state refuses to process your IRS Form 4852, continues to tax your compensation, or tries to deny your refund based on a false presumption of employment.