Note that the other aspect of this is that Corporations are "incentivized" to misclassify labor capital as "income" on the W-2 per the threats of investigation (stick) and effective kickbacks of legal protections and tax incentives (carrot) that they receive at the Federal level; Individuals have to correct their own Federal with-holding form and instruct the corporation what to do, otherwise they default with what the IRS tells them.

Corporations all have professional accounting firms that are required to "follow the rules" (regardless of Constitutionality) or they get imploded like Arthur Andersen. And corporate executives are all largely cowards unwilling to individually take a stand to defend the Constitution.

Note that the professional accounting firms consist of the "Big 6" and a few smaller ones that keep the corporations in line for the IRS.

Note that the other aspect of this is that Corporations are "incentivized" to misclassify labor capital as "income" on the W-2 per the threats of investigation (stick) and effective kickbacks of legal protections and tax incentives (carrot) that they receive at the Federal level; Individuals have to correct their own Federal with-holding form and instruct the corporation what to do, otherwise they default with what the IRS tells them.

Corporations all have accounting firms that are required to "follow the rules" (regardless of Constitutionality) or they get imploded like Arthur Andersen. And corporate executives are all largely cowards unwilling to individually take a stand to defend the Constitution.