You are employee making a change to your own W-2. You are essentially saying “I do not consent to my labor capital being intentionally misclassified as income on this W-2.” Row#10 on 4852 you can put “letter sent to employer requesting W-2 correction”. Employer does not need to correct in order for it to work and to get full refund. Most employers likely will not correct as it is an admission of their complicity in the “compelled fraud” (i.e. they are forced under threat by IRS to misclassify the labor capital to trick you into thinking it is “taxable income”).
Legally employer is likely liable for the 203x damages, but unwise to threaten to sue employer while you still working for them. Respectful letter requesting a specific correction is all that is needed here since you don’t need them to do anything anyway.
I don’t know that part fully yet. Pushback on IRS as Corp or LLC by requesting “Congressionally approved Bill authorizing specific action or fine XX, and Federal Court documents with XX charges and court-ordered XX fine.” If the specific action is not authorized by a LAW, then it is not valid. Ref. W. Virginia v EPA (2022) in all challenges. IRS is terrified of that precedent being specifically applied to them via litigation if they do not do what you tell them to do (i.e. they give you standing to sue them).
Are you as the employee making the W2 change or you as the employer?
You are employee making a change to your own W-2. You are essentially saying “I do not consent to my labor capital being intentionally misclassified as income on this W-2.” Row#10 on 4852 you can put “letter sent to employer requesting W-2 correction”. Employer does not need to correct in order for it to work and to get full refund. Most employers likely will not correct as it is an admission of their complicity in the “compelled fraud” (i.e. they are forced under threat by IRS to misclassify the labor capital to trick you into thinking it is “taxable income”).
Legally employer is likely liable for the 203x damages, but unwise to threaten to sue employer while you still working for them. Respectful letter requesting a specific correction is all that is needed here since you don’t need them to do anything anyway.
Is there recourse for employers too?
I don’t know that part fully yet. Pushback on IRS as Corp or LLC by requesting “Congressionally approved Bill authorizing specific action or fine XX, and Federal Court documents with XX charges and court-ordered XX fine.” If the specific action is not authorized by a LAW, then it is not valid. Ref. W. Virginia v EPA (2022) in all challenges. IRS is terrified of that precedent being specifically applied to them via litigation if they do not do what you tell them to do (i.e. they give you standing to sue them).