The Kevin Walker Estate has taken decisive legal action against what it describes as judicial fraud, conspiracy, and obstruction of justice within the United States District Court, Central District of California, Eastern Division. Despite filing a Verified Notice of Judicial Fraud, the court has failed to acknowledge it, further solidifying allegations of intentional misconduct and procedural bad faith.
Many individuals are unaware that a W-2 form may function as an implied gift contract, classifying wages as voluntary transfers under IRS gift and estate tax rules. By signing a W-4, employees unknowingly authorize their earnings to be withheld and presumed as taxable income, potentially falling under estate and wealth transfer taxation per 26 U.S.C. § 2501 and § 2511. This article explores how W-2 wages align with Class 2 and Class 5 gift tax classifications, the silent trust relationship created by voluntary withholding, and how to rebut the presumption that earnings were gifted into the tax system. Understanding this hidden legal framework is essential for asserting proper tax classification and protecting your income.