IS THERE ANY TRUTH TO THE CLAIM THAT FILING TAX
RETURNS IS VOLUNTARY FOR ABOUT 90% OF ALL AMERICANS? THE ANSWER IS
YES BUT MOST AMERICANS CAN'T OR WON'T BELIEVE IT.
WHAT IF AN IRS TREASURY AGENT TOLD YOU THE SAME
THING? WOULD YOU BELIEVE IT THEN?
Joseph R. Banister, Former Special Agent of the IRS finds
no law that requires most Americans to file and pay income taxes.
This courageous individual decided to investigate this issue and did
so for over two years. His conclusion is a result of thousands of
hours of research and in his own words:
Well, the day of reckoning has arrived. On February 11, 1999, in
my capacity as a Special Agent [United States Treasury Department,
Criminal Investigation Division] 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
In order to ensure that unnecessary and warranted delay would not
occur, I requested that my report by forwarded to top officials in
the IRS up to and including the 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 17, 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 gold 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 taken
been 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 26, 1999,
the day after the 86th anniversary of the alleged
ratification of the 16th Amendment to render 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
Watch a clip by Ex-IRS Agent Joe Banister: "Bald-faced-lie"