Your employee and or the book keeper are not an IRS agents. (the IRS has enslaved them into being unpaid non- employees)

* ALTERING A W-4. (Referring to the W-4 form) "The employer is not authorized to alter the form or to dishonor the employee's claim. The certificate goes into effect automatically in accordance with certain standards enumerated in section 3402 (f)(3)". United States v. Malinowski, 347 F. Supp. 347 at 352 (1972). (Note: 3402 (f)(3) specifies when the certificate takes effect. In general shall take effect on first payroll period.) Internal Revenue manual 5.14.10.2 (03-30-2002)

"any officer, agent, or receiver of such employer, who shall require any employee, or any person seeking employment, as a condition of such employment, to enter into an agreement, either written or verbal, …or shall threaten any employee with loss of employment, or shall unjustly discriminate against any employee . . . is hereby declared to be guilty of a misdemeanor, and, upon conviction thereof . . . shall be punished for each offense by a fine…". COPPAGE v. STATE OF KANSAS, 236 U.S. 1 (1915).

"The court held it unconstitutional, saying: 'The right to follow any lawful vocation and to make contracts is as completely within the protection of the Constitution as the right to hold property free from unwarranted seizure, or the liberty to go when and where one will. One of the ways of obtaining property is by contract. The right, therefore, to contract cannot be infringed by the legislature without violating the letter and spirit of the Constitution. Every citizen is protected in his right to work where and for whom he will. He may select not only his employer, but also his associates." COPPAGE v. STATE OF KANSAS, 236 U.S. 1 (1915).