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IRS Special Agent
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IRS Special Agent

Prepares a report which proves there is no law which requires you to file a return.


I had the opportunity to meet a man who was at that time an IRS criminal investigator. His name is Joseph Banister. He is a man who put honor above his personal situation with the IRS. He ignored the advice from the IRS trainers to not give any credence to the information put out by "tax protesters" and that all of this information is bogus.

Joe Banister did receive information about the IRS fraud and corruption from sources he felt were reliable which, were not the "tax protesters" and he did want to see if any of these allegations had any merit.

His investigation emanated in a 95 page report which questions several aspects of the income tax. The report shows that his independent investigation resulted in him supporting the tax groups and differing from the IRS propaganda.

Joe Banister is not an uneducated person. He was a Special Agent for the IRS criminal investigation division since 1993. Before that he was a tax professional and Certified Public Accountant for 9 years. He holds a bachelor degree of science, business degree, business administration.

It was a dream of his to be a federal law enforcement officer. In 1993 he became an IRS criminal investigator appointed to a position of GS-1811. His duties included investigating violations of US Code Title 26 (IR Code). He was authorized to serve search warrants and arrest warrants. He later became the asset forfeiture coordinator for central California.

He swore an oath to God to protect and defend the Constitution. "I have always taken my oath very seriously." he said. "I have also been mindful of maintaining my ethics and moral standards as a public servant," he continued.

Throughout this investigation Banister had many troubled nights. Brought into question were the IRS’ integrity and actions. Among the issues he investigated are: 1. Is the federal income tax voluntary? (See 26CFR 601.602)  2. Was the 16th amendment ratified? 3. Are federal income taxes used to operate the federal government? What he found was contrary to everything he believed.

This report was then sent up the chain of command at the IRS. What Banister wanted and expected was that the IRS would respond on a point by point basis showing Banister where he was in error. Instead, he received a letter stating that the IRS would not respond to these questions and asked Banister for a resignation in 7 days.

On February 25th, 1999 Joe Banister resigned as follows:

"I am very confused about the treatment I have received for a number of reasons. The first reason is because, on April 28th, 1998, you sent out a memorandum to all IRS employees regarding "Reporting of Misconduct, Fraud, Waste and Abuse." In the memorandum you stated that all Internal Revenue Service 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 action. You further stated that every employee should take proactive steps to report wrongful actions. 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 IRS, as an agency, "scrupulously observes taxpayer rights." I used to believe that the IRS administers the federal income fairly and legally. I used to believe that the IRS 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."

Joe Banister appears to be a man of principle and conscience. He has given up a lot for integrity’s sake. Surely this will go well for him in his final judgment. I for one applaud his efforts and others like him. His report is featured on page 9 of our catalog.