I had never met one until now.
And that's one more than I've met.
I've probably hired about 100 people in two different businesses over the years since 1979, the year I became aware of Irwin Schiff's tax delusions due to his very slight and peripheral involvement in the investment business via speaking at gold-bug conferences. This was back before his first federal tax conviction.
There are legimate reasons why someone could claim exemption from federal withholding, but I've never had a new hire try to pursue any of the multitude of TP delusions. Had anyone tried, they would have been instantly gone because I had read Schiffty's junk and knew what a loon he was (and remains to this day.)
Referring to Uncle Schiffty's garbage, one guy did once ask "Is there anything to this?" My answer was "No." and that was the end of it. Good thing, too, or it would have been the end of his employment.
Anyone dense enough to buy any TP "argument" is nothing but trouble on many levels, most of which have nothing to do with taxes. While potentially hilarious, I wouldn't advise screwing around with your guy via UCC notations on his checks. Just dispense with him at the earliest possible moment and count yourself lucky.
All the States incorporated daughter corporations for transaction of business in the 1960s or so. - Some voice in Van Pelt's head, circa 2006.