WITHHOLDING RESEARCH page 12
| Part 5. Collecting Process |
| Chapter 14. Installment Agreements |
|
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| 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.
I am willing to bet you have never seen THAT Internal Revenue Manual quote posted on the wall of the company or organization you work for, in their “LAW BULLETIN BOARD”.
Pick one of the two choices below and circle it.
(1) (I knew that my private employer was NOT required to enter into payroll deduction, and I signed the withholding agreement anyway, knowingly and voluntarily.)
(Note: Before you pick this first one, you may want to read what the United States Supreme Court ruled in the case of Brady v. United States, 397 U.S. 742, 748 (1970) which states, “Waivers of Constitutional Rights not only must be voluntary, but must be knowingly intelligent acts done with sufficient awareness of the relevant circumstances and likely consequences.”
(2) (I did NOT know that the Internal Revenue Manual 5.14.10.2.2. says that my private employer was NOT required to enter into payroll deduction with me, and therefore I could not
possibly have signed any agreement to do so voluntarily and knowingly, in light of the above Supreme Court decision.)
SOME FINAL RESEARCH TO WRAP IT ALL UP
What if a person WANTS to be withheld on?
After all, we all are supposed to have a Constitutionally protected right to contract, under Article 1 Section 10 Clause 1, right?
(Although I personally cannot think of a legitimate reason why any American, working at a common job in one of the 50 states of the union, would want to do so, unless their pay or earnings were clearly within one or more of those specific statutes above, and that statute also had enforcement regulations.)
What do the Regulations say about that?
If withholding is not mandatory, then it must be voluntary, so the search in the Code of Federal Regulations required me to include the word “voluntary” in the search engine.
Let’s see what it says about VOLUNTARY WITHHOLDING AGREEMENTS.
Here is the link for 26 CFR 31.3402(p)-1.
http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?c=ecfr&sid=2857aeb4dcb924123adb4877ea5bef22&rgn=div8&view=text&node=26:15.0.1.1.1.5.15.64&idno=26
And here is the text in case the link will not work. Please read this text out loud to yourself and carefully note the highlighted, underlined and bolded portions, and the words used in them.
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