This legal document analyzes federal employment taxes, arguing that Subtitle C of the Internal Revenue Code (IRC), while seemingly imposing taxes on all employers and employees, primarily targets government entities and their workers. The text asserts that Chapter 24, concerning withholding, doesn’t actually impose a tax but rather authorizes withholding of Subtitle A taxes, which are only applicable to those with existing tax liability through contracts with the federal government. Finally, the document suggests that many individuals and businesses unintentionally subject themselves to these taxes by providing their Social Security Numbers (SSNs), creating a legal presumption of tax liability.