7. Contention: The Sixteenth Amendment does not authorize a direct non-apportioned federal income tax on United States citizens. The Form W8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding PDF is a legitimate US tax exemption document.The attached application MUST be typewritten and signed. This item provides an overview of the types of income subject to U.S. withholding tax and related U.S. information reporting requirements. In cases concerning federal reimbursements, each invoice is considered a separate false claim. The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. Double damages if the company self-discloses fraudulent activity. ▫ serve in the U.S. military (if needed). In the first case, in January 2010, the United States Tax Court ruled in Campbell v. Where is this Prohibited Personnel Practice (PPP) found in the law?