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6. Worker’s hourly pay is subject to the work
performed.
7. Workers are not entitled to participate in any
*dba plans, arrangements or distributions pertain-
ing to any health, bonus, pension, stock,
profit-sharing or similar benefits.
8. Workers will not be given paid vacations.
9. When you need a day(s) or week(s) off. [sic]
Please give a few days notice to your supervisor
so they [sic] can have a worker prepared to do
your job.
*dba refers to Barbara’s Gift Shop/Barmes Wholesale.
At the bottom of the October 20, 1995 written statement was a
blank space at which Mr. Barmes instructed each of the business
employees to sign his or her name as an indication that each such
employee had read and understood that written statement.
In addition to requiring the business employees to sign the
October 20, 1995 written statement, Mr. Barmes required them to
sign and, in certain instances, to complete certain other forms,
including a document entitled “Affidavit of Citizenship and
Domicile” (citizenship affidavit form) and Form W-8, Certificate
of Foreign Status. The citizenship affidavit form stated in
pertinent part:
I was not born in a territory over which the United
States is Sovereign and I am, therefore, not subject to
its jurisdiction and I am not a citizen of the United
States, as defined in 26 CFR Sec. 1.1-1(c). I am not
liable for the Title 26, Internal Revenue Code (IRC),
Subtitle A, [Sec.] 1 graduated income taxes for reason
of my alienage[.]
* * * * * * *
I am a sovereign Citizen of one of the 50 contiguous
states of America, under the Constitution and the Law.
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