Article I, section 10, clause 1 of the United States Constitution "prohibits a State from passing any law that 'impairs the obligation of contracts' or 'makes any thing but gold and silver coin a tender in payment of debts'. It states:"
What you can contract into, you can contract out of. In other words, contract with your wife that your whole check goes to her. Government has no right to take any of your taxes.
You have to contract with government before you owe. Don't offer any monetary info on the W-4, but only "no-contract" and your signature.
Then, when government tries to accuse you of not paying taxes, tell them to produce the contract with your signature on it, that was in place prior to the one that you have with your wife. And don't sign any contract with them in court.
Done properly, it is all outside of the taxing authority.
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