| VOL 18 - ISSUE 3 | MARCH 1999 | (541) 779-7709 |
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-Criminal lnvestigation Division- DECLARES IRS IS LYING, TAX PROTESTERS ARE RIGHT! |
| VOL 18 - ISSUE 3 | MARCH 1999 | (541) 779-7709 |
|
|
-Criminal lnvestigation Division- DECLARES IRS IS LYING, TAX PROTESTERS ARE RIGHT! |
By Robert Kelly
Meet Joseph R. Banister, employed as a Special Agent for the U.S. Department of the Treasury, Internal Revenue Service, Criminal Investigation Division. Since 1993, his education, training, and experience prior to being appointed as an agent includes: Bachelor of Science Degree, Business Administration, concentrated in accounting, 3 years as a senior tax specialist and staff auditor, 4 to 5 years as Accounting and Tax professional in private industry and later as a self-employed Certified Public Accountant in California. |
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He was also authorized to execute or serve search warrants and arrest warrants, to make arrests without warrant, to carry firearms, and seize property subject to forfeiture. In addition to his investigative duties, he was also the Asset Forfeiture Coordinator and the Organized Crime Drug Enforcement Task Force Coordinator for the Central California District. He also participated in community outreach and assisted in firearms and enforcement training in his District. As he has stated, the most important day of his career as a federal law enforcement officer was 'probably' the first day, when "I swore an oath to God to support and defend the Constitution of the United States. I have always taken that oath very seriously," Joe said. |
The 'Oath' to Joe was very powerful. He indicated that he always relied on it to guide him in his responsibilities as a federal law enforcement officer. "I have also been mindful of maintaining my ethics and moral standards as a public servant," he said.
Joe stated that, throughout his career in public service, that he had always remained cognizant of the Internal Revenue Service Mission Statement, to wit:
"The purpose of the IRS is to collect the proper amount of tax revenues at
the least cost to the public, and in a manner that warrants the highest degree
of public confidence in our integrity, efficiency and fairness." ... which
was recently revised to state:
Provide America's taxpayers top quality service by helping them
understand and meet their tax responsibilities and by applying the tax
law with integrity and fairness to all."
The question now is what happened to Joe? What caused him to question the
integrity of the IRS, or its mission statement?
In 1997, Special Agent Joe was presented with an opportunity to determine
whether or not he was really serious about abiding by those standards. He said
he was presented with allegations relating to the very profession that he had
chosen and the very agency that he was employed with, namely the public
accounting/income tax profession and the Internal Revenue Service, respectively.
Among the allegations presented to Special Agent Joe was that:
(1) the federal income tax is voluntary and the filing of federal income tax
returns is not required, and that:
(2) the 16th Amendment to the U.S. Constitution was never ratified, and that:
(3) federal income taxes are not used to operate the federal
government.
Needless to say, these allegations were not only unbelievable to Joe, but
they were contrary to everything that he had been taught and contrary to
everything that he believed to be true. Notwithstanding the unbelievable nature
of these allegations, they came from a source that he had found credible in the
past., The credibility of this source was so strong that he felt more
investigation was warranted.
Special Agent Joe assumed from the beginning that he would have trouble
convincing top officials in the IRS Criminal Investigation Division that
government resources should be committed to investigating these allegations,
serious though they were. The obvious is that, if they could be proven untrue,
then the IRS (CID) could properly extinguish the TAX PROTEST MOVEMENT in America
with evidence and fact!
to people espousing such beliefs bout the federal income tax are usually
dismissed as being crazy, a racist, a militia member, or a tax protester, yet
those pointing the finger or making the unfounded statement, "you're required to
file!" cannot support their position with facts or law.
Special Agent Joe did not fit into any of these categories and neither did
his source. Therefore, in order to both seek the truth and avoid ridicule,
Special Agent Joe did what a large segment of Americans have done. He made up
his mind to investigate the allegations off-duty and at his own expense. Special
Agent Joe sought the truth and the facts as applied to the so-called law.,
He believed that his background in the areas of income tax law, income tax
compliance, and income tax enforcement would enable him to separate fact from
fiction. The results of his personal investigation were extremely far from what
he expected.
In short, based on his education, training, and experience, Special Agent Joe
believed that the allegation regarding the voluntary nature of the income tax
does have merit and it is therefore immoral and illegal to fine, prosecute, or
otherwise penalize those who do not volunteer. He also believes that,
contrary to public perception, the income tax is not used to supply the federal
government with needed operating revenue. He fully realizes that his conclusions
regarding these issues may have far-reaching consequences. However, based on
the obligations and duties that Special Agent Joe described previously, he
believes that he must bring these matters to the attention of the American
people.
Special Agent Joe would rather have remained in service for the IRS, because
he felt sure that the C.I.D. would and could address the allegations in respect
to his 90 page report, entitled, "Investigating The Federal Income Tax: A
Preliminary Report, which summarizes the allegations and the evidence supporting
them."
Special Agent Joe requested that his letter and report be reviewed by his
superiors up to and including Commissioner Rossotti. He requested that the
Commissioner or his designee respond to the evidence in his report with in 30
days.
On February 11th 1999, the Chief of the IRS Criminal Investigation Division
met with Special Agent Joe to make sure he understood exactly what Joe wanted to
do. After explaining that, the report went through the channels to Washington.
On February 17th, Special Agent Joe was called into the Chief's office and
given a memorandum that included the following statement:
"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."
Special Agent Joe then spent from February 18 through the morning of the 25th
on "administrative leave" which basically means to stay at home with pay. Rather
than wait until the February 26 deadline, Special Agent Joe decided to resign on
February 25, on principle, which coincidentally was his birthday as well as the
86th anniversary of the alleged ratification of the 16th Amendment (the
so-called income tax amendment).
On February 25th, 1999, Special Agent Joe submitted his resignation letter
and, in part, said:
"I am very confused about the treatment I have received for a number of
reasons. The first reason is because, on April 28, 1998, you sent out a
memorandum to all IRS employees regarding "Reporting of Misconduct, Fraud, Waste
and Abuse." In the memorandum, you stated that "[a]ll Internal Revenue Service
(IRS) employees have an obligation to report misconduct, fraud, waste and abuse.
The IRS has a stringent policy that guarantees employees freedom from reprisal
when they report such [illegible]. You further stated that [illegible] employees
should take proactive steps to report wrongful action [illegible]. Apparently, I
was mistaken to have relied upon your memorandum as a commitment to protect me
from reprisal or other adverse treatment."
"I used to believe that the Internal Revenue Service, as an agency,
"scrupulously observes taxpayer rights." I used to believe that the Internal
Revenue Service administers the federal income tax fairly and legally. I used to
believe that the Internal Revenue Service would not knowingly trample on the
rights of innocent Americans just to preserve the income tax system. It is with
great sadness that I say I no longer hold any of those beliefs."
In a telephone interview, now private 'citizen' Joe stated that "From the
allegations, as a CPA and a 'Special Agent,' that I'd be able to prove all this
stuff wrong and the only thing I proved to myself is that the IRS, as an agency,
is lying to the taxpayers."
"Back in '97 when I found out the truth, I knew what I had to do. I had to
confront them and say, look, if you can set me straight, show me the error of my
analysis, then I'll be your spokesman for the rest of my career and keep people
from getting in trouble. But if you can't show me, then I'm going to assume that
I'm right and that all those so-called tax protesters are right and they have
been right all along."
Joe Banister will be speaking at the 1999 FREEDOM RALLY in Newport Beach,
California to be held on March 13-14 at the Sheraton Hotel. For information call
Freedom Law School at 714-838-2896.