A Wanted Man
A review of Investigating the Federal Income Tax by Joseph Banister.
Joe Banister was an IRS Criminal Investigation Division (IRSCID) Special Agent. He is the only individual who held this position to investigate allegations of deceitful and illegal conduct in the agency’s administration and enforcement of the federal income tax system.
He resigned on February 25th, 1999, in order to abide by his oath to support and defend the United States Constitution.
This book details his findings that led to his resignation.
Banister makes three allegations in his book; I will cover one of them here.
Allegation: Filing of Federal Income Returns is Voluntary
Banister quotes the Internal Revenue Manual (IRM) to show that the IRS’s own documents state that the income tax is voluntary.
Keeping the taxpaying public informed by communicating provisions of the law in understandable terms encourages and promotes voluntary compliance.
Recognizing the importance of voluntary compliance on the part of taxpayers to the efficient operation of the tax system, specific attention will be given by Service officials to isolating and defining problems in tax administration which might adversely affect voluntary compliance.
You can verify this for yourself here: IRM.
Then he asks some questions of the reader:
How often have you heard your local police department asking for you to voluntarily comply with the laws outlawing murder? Have you ever been pulled over and told that you failed to voluntarily comply with the speed limit?
You can see his point, right? Government agencies don’t typically speak of compliance to laws as “voluntary”. So, why this use of language for federal income tax? As Banister points out, taxing agencies don’t do this when it comes to other taxes. For example, if you own property, the county assessor assesses your property, making you liable for the tax, and sends you a bill.
He then goes on to explain, in great detail, how signing an income tax return authorizes the IRS to use anything and everything in the return against the taxpayer in a court of law. Since the law prohibits the forcing of someone to relinquish information that can be used against them, the IRS claims that providing the tax return is voluntary.
After Banister left the IRS, he offered tax consulting to individuals who could benefit from his knowledge and experience. The U. S. filed a lawsuit against him for tax conspiracy and fraud in relation to his advice to one of his clients. Banister was acquitted on all charges. You can find that announcement here.
