Doesn't the government do this anyway? Try claiming that you owe $0 and see how that goes over. The individual taxpayer has already had the money withheld and then submits paperwork after the fact just in case any of the business entities involved failed to submit their required documentation.
Either way, I'm stuck filing the #($&ing paperwork.
AFAIK, they aren't liable for under withholding if they withhold correctly according to the W-4 signed by the employee, even if the W-4 claims things (e.g., "exempt" when the employee does not meet the qualifications) that are not accurate.
Submit a signed W-4 [0] to your employer with the word "Exempt" on Line 7.
Of course, by doing so you also certify that you are actually meet the legal requirements stated on the form for $0 withholding, under penalty of perjury, so you obviously should only do it if, you know, you actually qualify for it. But that's how you do it.