- Dear Friends,
- A few days ago, I sent out a piece which
contained information regarding Joe Banister. Joe is, or more accurately
was, an IRS Special Agent working in the Criminal Investigation Division
of the Internal Revenue Service.
- 14 Months ago, Joe began to communicate
with several "tax protesters". In a rare occurrence, representatives
from Freedom Law School and the Free Enterprise Society, along with Bill
Conklin, Attorney Larry Becraft, Devvy Kidd and Bill Benson were able to
convince Joe (whose job it was to put people like them in jail) to actually
evaluate the information that was so objectionable to the IRS.
- For the next 14 months, Joe poured over
the information. A few weeks ago, he submitted a 90 page report to his
superiors at IRS. In his report, Joe informed his superiors that he had
found the following information to be legally accurate and factual (partial
- 1) There is no federal law requiring
an American Citizen, working and living in one of the 50 states, to file
an income tax return or pay income tax.
- 2) The 16th Amendment did not provide
Congress with any new taxing authority, but merely reversed an earlier
US Supreme Court decisions, thus placing the income tax forever within
the category of a "privilege tax". (i.e. a tax for doing something
that you have no natural right to do as a Citizen).
- 3) The so-called 16th Amendment was never
properly ratified and therefore, having never received the blessings of
the Union states, it is only a federal law which applies to Washington
D.C. and its territories.
- 4) The United States operated each year
EXCLUSIVELY by loans provided by the Federal Reserve (which is a 100% private
banking institution and is not a government agency) and not one penny of
income tax goes to the US Treasury, but rather 100% of the tax collected
goes directly to the
- Federal Reserve banks. In short, the
IRS acts EXCLUSIVELY as the collection department of the Federal Reserve
- Below, you will see Joe's most recent
e-mail to the Patriots he now considers his friends.
- As an aside, Joe will be a featured guest
speaker at Freedom Law's "Freedom Rally" on March 13-14th, at
Sheraton Hotel [949- 833-0570], 4545 MacArthur Blvd, Newport Beach, California.
- Letter From IRS Agent (Former) Joseph
- Dear Friends:
- Well, the day of reckoning has arrived.
On February 11, 1999, in my capacity as a Special Agent and federal law
enforcement officer sworn to support and defend the Constitution of the
United States, I submitted a "preliminary report" to the Chief
of the IRS Criminal Investigation Division for the Central California District.
My report summarized my findings regarding allegations that the income
tax and filing of federal income tax returns is voluntary, that the 16th
Amendment was never ratified, and that income taxes are not used to pay
for daily government operations.
- In order to ensure that unnecessary and
unwarranted delay would not occur, I requested that my report be forwarded
to top officials in the IRS up to and including Commissioner Charles O.
Rossotti, and I respectfully requested that the Commissioner or his designee
respond to the evidence in my report within 30 days. Today, my Chief called
me into his office and gave me a memorandum. The memorandum dated February
17th, 1999, read in part:
- The Internal Revenue Service will not
be responding to your request and will provide you with the necessary paperwork
to tender your resignation. You will be placed on administrative leave
effective upon receipt of this memorandum for a period of seven calendar
days to consider what actions you wish to take.
- I was told that officials at the highest
levels of the Internal Revenue Service were consulted regarding a response
to my report. Apparently, I have now joined the ranks of every other taxpayer
who ever was ignored or otherwise rebuffed by the Internal Revenue Service
when they petitioned the IRS for a reasonable explanation. The only conclusion
that I can reach is that those officials thought it was better to rebuff
my request and pass up a golden opportunity to prove my research wrong
than to have to admit that so-called "tax-protesters" and other
supporters of the U.S. Constitution have been right all along. Ironically,
had the IRS taken the time to address my concerns, or perhaps perform the
simple task of proving the allegations wrong, I would have gladly been
their spokesman advising taxpayers not to fall for these untrue allegations
for the rest of my career.
- As the memorandum states, I have until
Friday, February 26th, 1999, the day after the 86th anniversary of the
alleged ratification of the 16th Amendment, to tender my resignation. This
is certainly a sad day in my life.
- Although I was hoping for a better result,
I learned today after over two years of investigation that the Internal
Revenue Service is everything that the so-called "tax protesters"
said it was; non-responsive, unable to withstand scrutiny, tyrannical,
and an agency oblivious to the rule of law and the U.S. Constitution.
- May God help us all.
- Joseph R. Banister
- CID Agent, Joe Banister Resigns from
- From Steffan M. Bertsch <firstname.lastname@example.org
Washington State Bar Number 8650 To all who seek to end the fraud that
Congress has perpetrated through the IRS
- On Thursday, February 25, 1999, Joe Banister
voluntarily relinquished (which is not to be confused with "voluntary
compliance") his title as a Special Agent for the Internal Revenue
Service. He no longer works for the Criminal Investigation Division of
that agency because he presented his superiors with various discoveries
he made concerning fraudulent implementation of the income tax laws. His
superiors refused to address any of the issues, so Joe did what you would
expect of a person of integrity, he resigned.
- Joe researched the income tax code, as
many of us have, and was unable to discover the law that made ordinary
Americans subject to the income tax. Before he joined the IRS, Joe had
been accredited as a Certified Public Accountant, so his search for the
elusive statute which would make Americans subject to the income tax was
most certainly a professional endeavor. It is Joe's professional opinion,
as a CPA and a former Special Agent, that there is no such law. And, as
an attorney, I have conducted a similar search, and like Joe, have also
concluded that there is no such law.
- For those who wish to know more about
Joe Banister, click onto his site at:
- You can also send him an e-mail, but
please realize that he could be too swamped to personally respond to your