Marvin L. Barmes and Barbara J. Barmes - Page 21

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               6.   Worker’s hourly pay is subject to the work                        
               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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