The Form W8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding PDF is a legitimate US tax exemption document. Fraudulent Withholding Exemption Certificate.(2) makes a false statement to a law enforcement officer or other employee of a law enforcement agency relating to a missing child or missing person. A fraudulent Form W-2 does not constitute a fraudulent income tax return and the unlimited limitations period under section 6501(c)(1) would not apply. This form is for reporting suspected immigration benefit fraud and abuse to USCIS. This federal statute criminalizes the making of false or fraudulent statements on tax returns or other documents submitted, knowingly and willingly. If so, you are taking the wrong approach with tax withholding. Gov website belongs to an official government organization in the United States. Steps 2, 3, and 4 are optional, but completing them will ensure that your tax withholding will more accurately match your tax liability. Texas Penal Code - PENAL § 32.51.