Translation: When he finds himself backed into a corner, he's outta here.
Not at all, I find this amusing! I may leave when I get bored and, based on the flurry of immediate insults, this does not appear to be a group that can hold open and honest discussion.
There are two problems with that statement. First, it is demonstrably false. The few CTC returns posted on Lost Horizons that claim a refund all claim a credit for withheld income taxes. It is clear from discussions on the LH forum that the Forms 4852 sent with CTC returns all show an entry on line 7 f "Federal income tax withheld". So, yes, you are claiming a refund of withheld taxes. Or you're filing returns fraudulantly claiming credit for withheld taxes. Let us know which one.
Not so. We all know that there is no "tax" until there is an "assessment". The money withheld is based on the assumption that a liability exists and the money does not become a "tax" until it is assessed. I will leave you the exercise of finding those case citations.
Second, if your claim is not for an overpayment of tax resulting from excess withholding credit, you are making your claim against the wrong party. If the person who "withheld" the money is not your employer, you have a contract claim against that person for non-payment for services or a tort claim for conversion. Employers are immune from suit concerning income tax withheld. A non-employer would not be.
I do not claim an "overpayment" and the malinformation provided in Pub 15 and 15a is superbly worded so as to convince anyone paying anything to anyone else that it is "taxable income". All an informed American does is file a lawful return. As my pay for private sector labor is not "income" subject to a Title 26 tax, I am correcting the record and requesting a return of money improperly withheld in anticipation of a potential liability. No "taxable income" in excess of the statutory minimum, no "liability" is made.