Lawful Money, Federal Income Taxes and Social Security - Medicare Taxes

I have a question with regard to redeeming lawful money. I understand if redeemed properly, there is available a deduction for income taxes on line 21 on the form 1040. But what about social security/medicare taxes? Are these taxes also available for a refund [as in, a refundable credit] as well? I tried searching this website [if I missed it, please forgive me] as well as other resources and have yet to find some definitive answer or further research path.

Furthermore, with regard to social security taxes/medicare taxes, if one is an "employee" versus a "subcontractor" is there a difference for the reduction or refund, as the case may be? With the employee status, the employer removes automatically the employee's portion of social security/medicare taxes or 7.65%. As a subcontractor, the "Individual Person" pays both the "employer and employee" taxes or 15.3%.

I should also mention that under IRS Manual 6209, the forms W-2, W-4, 1099 and 1098 are Tax Class 5 forms or Estate and Gift Tax forms. Form 1040 is a Tax Class 2 or income tax form. It should be clear that if the living man is sent tax class 5 tax forms at the end of the year and these forms are classified by the IRS as estate and gift tax forms that the living man MUST be administrating AS EXECUTOR OR TRUSTEE of “some estate or trust.” The biggie question is whose estate or trust is this man administrating? lol There is much more evidence to support "this presumed executor" theory.

We have recently heard of a man believed to be in the State known as Florida was able to purchase an automobile using Lawful Money and such transaction was able to be exempted from state sales tax.

In appreciation, Tony

I am unaware of any refund of FICA being made available via a 1040. IMHO, the FICA tax is effectively a kind of Federal sales tax on services (i.e. imagine a retail shop paying its own sales tax). If I recall correctly, FICA is paid to the Social Security Administration. There might be a way to opt out of FICA via IRS Form 4631.