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Yeah, I mean it's clearly possible to submit an "exemption certificate" and avoid withholding. While for one reason or another, a ¡person' may be "liable" om general, that doesnt mean at that moment there is any "taxable gross income" for which to account. The form is just saying that none was received last year and none is expected this year.
We can also make certain reservations, clarifications, etc. How about:
"witness my hand and seal, all rights reserved w/o prejudice: secured transaction w/ recourse for loan proceeds w/ mutual caution policy-all transfers final, no warranty express or implied"
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