Bentley, what is the significance of the links you provided? Does the Treasury have some greater need for the letters IRS, and now refuses to allow the 'entity' to call itself the Internal Revenue Service? They did not assign a new name, so TO 150-06 looks near meaningless to me. I see the intent of the Mint not wanting fraudsters to misuse the Treasury seal, but it is unlikely that Treasury would punish the IRS for continuing to call themselves that name. So I fail to see how the citations you provide involve entrapping the general public. There are a lot of fraudulent things going on at the IRS, but the use of their form is pretty much mandatory; likewise failing to sign the form constitutes an invalid return. But you were entrapped when you signed a W-4; you authorized the 'voluntary' withholding of taxes {as if they were owed}, and now you have to file a return to get a refund (and the IRS will hound you if they show you having a W-4 and you don't file). So the form, the signature, the perjury, the fraud, all that is immaterial if you don't make your demand for lawful money at the time you cash/deposit your paychecks. If you do make your demand, then you don't owe the income tax, and there is no perjury in making your refund claim. Likewise, gdude, the signature on the form completes the contract, making it enforceable in court, but if you signed a W-4 you have already agreed to be an employee. Then you still need to file a return to get your refund.