Yes, it does matter, but not in regard to it (income) itself being taxed. It isn't.
I am not getting (nor asking for) a refund of FICA or Social Security. I am only getting a refund of Federal and State "income tax" withheld.
However, I CAN (and SHOULD) include the FICA or Social Security withholding amounts in the total amount of lawful money demanded on line 21, because:
1. those transaction amounts were rightly presumed to be FRNs and occurred as derivatives of the gross income paid BEFORE those amounts could be "redeemed";
and,
2. I have on the record stated
my demand since 9/15/2011 as: "
lawful money and full discharge is demanded for all transactions".