FORMER IRS AGENT NOT FILING A TAX RETURN
http://www.devvy.com/april_20000412.html
Devvy Kidd
April 12, 2000

As regular readers to this site know, Joseph Banister is a former IRS
Criminal Investigator. After thoroughly researching the tax code, Joe
came to the indisputable conclusion that most Americans are not required
to file tax returns. Joe resigned his high-paying position with the IRS
in 1999 because he could not reconcile his oath of office with the fraud
being perpetrated against the American people by the very organization
he worked for. I ask Joe if he would share with the people what his
plans were for this tax year as relates to whether or not he would be
filing an income tax return or the paying of "income" taxes. Below are
my questions to Joe and his responses:

Q: April 15, 2000 is just around the corner. People are wondering
whether or not, you, as a former IRS, CID agent will file an income tax
return on what is traditionally known in the tax movement as "April
Fools Day"?
A: I know it would be easier to answer your question with a simple yes
or no. Unfortunately, due to the complexity of the issues involved, the
implications of my answer for all of those who will read it, and my
desire to be very truthful and honest in conducting my affairs, I must
include a detailed explanation with my answer. I will also try to be as
specific as possible so that my intentions will be very clear.
First, please allow me to introduce myself for the benefit of those who
don't know about me. After graduating from college, earning my certified
public accountant certificate, and spending approximately 7 years in the
private sector, I accepted an appointment as a Special Agent for the
Internal Revenue Service Criminal Investigation Division and was sworn
in as such on November 15, 1993. In December of 1996, I heard you
speaking on the radio and making what, at the time, seemed to be
incredible and outrageous claims.

You claimed, among other things, that filing of federal income tax
returns and the payment of federal income taxes was voluntary for most
Americans. You claimed that the 16th Amendment (income tax amendment) to
the U.S. Constitution was never ratified. You claimed that federal
income tax money is not even used to pay the government's operating
expenses. I set out to disprove your claims, because I believed at the
time that you could not possibly be correct. I wondered how you could
possibly be correct in claiming that the federal income tax was not
compulsory for most Americans when the IRS had issued me a badge, gun,
handcuffs, and other enforcement equipment to ensure that all Americans
did comply.

After spending many evenings and weekends over a 2 year period carefully
researching your claims, I concluded that you were telling the truth.
The information you provided, and my subsequent research, led me to
conclude that in order for the federal income tax to be administered
within the confines of our federal Constitution, the federal income tax
laws and regulations were written in such a way that comparatively few
Americans are legally and constitutionally required to pay it. I also
verified your claim that the 16th Amendment was never ratified and that
the U.S. Government largely finances its operations with debt
currency/funds rather than federal income tax revenues. These were
obviously not the conclusions I expected to reach.
Nonetheless, when I reached these conclusions, I knew I had a duty to
discuss them with my supervisors in the Internal Revenue Service. I
gathered some of the more compelling facts and evidence supporting my
conclusions about your claims and submitted them to IRS officials in the
form of a report. In keeping with my oath of office, I informed IRS
officials of my sincere. concern that the rights of Americans were very
likely being violated and I asked them to show me the error of my
analysis, if any. They rebuffed my concerns and encouraged my
resignation. I resigned on February 25, 1999.
With that history in mind, I can now address your question. The last
time I recall being asked to provide a public answer to the question
about my own filing was on July 2, 1999 at a tax symposium held in
Washington, D.C. at the National Press Club. I gave a necessarily
long-winded answer on that day. I think this would be an appropriate
venue to repeat my answer plus offer some additional explanations.
As you know, the IRS, the Clinton Administration, the U.S. House of
Representatives, the U.S. Senate, the U.S. Treasury Department, the U.S.
Justice Department, and other federal agencies were formally invited to
the July 2nd symposium, televised nationally on C-SPAN2, to debate the
conclusions of the report I submitted to the IRS as well as the
conclusions of other learned researchers such as Larry Becraft, Bill
Benson, Bill Conklin, and yourself. (www.givemeliberty.org ).
As you also know, not a single government official came to discuss,
debate, or argue against our conclusions. To date, the IRS has refused
to meet with me or with any of the afore-mentioned researchers or to
debate the mountains of evidence pointing to the voluntary nature of the
federal income tax.
Having held a C.P.A. certificate since 1991 and having worked for the
IRS Criminal Investigation Division for over five years, I know the
agency's expectation is that everyone should file an income tax return.
Having done over three years of research into the requirements for
filing federal income tax returns and paying the federal income tax, I
have concluded that the statutes and regulations do not require most
Americans to file federal income tax returns or pay federal income tax.
I have spent many sleepless nights wondering whether fulfilling the
agency's expectation is the proper course or whether obeying the
statutes and regulations is the proper course (since my findings
indicate that the agency's expectation appears to me to be in conflict
with the statutes and regulations). Since I have found a conflict
between the agency's expectation and my good faith reading of the
statutes and regulations, I must choose between them. I must choose to
obey the statutes and regulations.
The statutes and regulations indicate to me that I have no federal
income tax return filing requirement and no requirement to pay the
federal income tax. Until I can resolve the conflict between the
agency's expectation and the plain language of the statutes and
regulations, I can not in good conscience file a federal income tax
return. I believe that for me to file such a return without resolving
this conflict, I would be committing perjury upon signing the document.
My position will continue to be that I may file a federal income tax
return in the future, but only if my research shows me that I am
required by law to file such a return and/or the IRS helps me to
understand what law requires me to file or how I can file a return
without waiving any of my rights.
It is important to note that the statutory and regulatory reasons I have
researched do not even take into consideration the 5th Amendment
implications to the filing of federal income tax returns developed by
Bill Conklin and others, the evidence of the lack of ratification of the
16th Amendment to the U.S. Constitution investigated by Bill Benson and
Red Beckman, and the opinions of all of the professionals I have
consulted with who have confirmed my conclusions.
Q: The biggest fear (a mind set brutally beat into the America people by
the IRS) an individual has in making the decision as to whether or not
they will file, is: Will I be prosecuted and thrown in jail? Second to
losing their freedom, Americans' greatly fear, as they should, the IRS
simply coming in and stealing their money and other assets.
Since you have decided not to volunteer this April 15, 2000, could you
please tell us what your first step was to protect your assets and deal
with the IRS' first goal: getting your money? (The check you sent in-
getting the money issue off the table.)
A: In order to answer your question more completely, I'd like to provide
some background information. First, Americans need to understand that
there is a difference between filing a federal income tax return and
paying federal income tax. The two are related but they are not
necessarily dependent on each other. Paying the federal income tax is
done primarily through withholding out of your paycheck throughout the
year or through estimated payments made every three months. Filing a
federal income tax return is something that is done only once per year,
and the return is used to report taxable income and to compute an income
tax on that taxable income and compare the computed income tax to the
amount of withholding or estimated payments. The result of the
comparison is either an "amount you owe" or a "refund."

Once a person learns this information, they will likely find themselves
torn between what they know to be the truth (that they are not required
to file a federal income tax return or pay the federal income tax) and
the fact that the truth has not prevented people from ending up in
prison or losing all of their property. In my experience, the truth may
not be an absolute shield against the IRS for a number of reasons. The
primary reason for this is that the IRS frames the payment of income
taxes in terms of paying one's "fair share" rather whether or not one
has a legal duty to pay it. In a criminal prosecution for not paying
taxes, the government often uses jealousy and envy to convince a jury
that the accused should be convicted. The prosecutor will generally try
to convince the jury that the defendant did not pay his "fair share"
rather than try to convince the jury that the defendant "broke the law."
The prosecutor wouldn't dream of discussing what law required the
defendant to file a federal income tax return or pay the federal income
tax.
Why discuss such things when the raw emotions of 12 jurors who have been
stuck paying their "fair share" will obtain a guilty verdict quite
nicely. In my opinion, this is the reality of income tax enforcement and
for this reason, people should educate themselves and exercise extreme
caution if they decide to take any action on any of this information.
As to the IRS "getting your money," I am personally less concerned with
the IRS getting my money than I am concerned with the deceitful way they
administer the income tax and the suspicious silence on their part when
asked to clarify these issues. Based on my knowledge of the government's
administrative and enforcement tactics, I realized I had to formulate a
way to inform the American people about the fraudulent way the income
tax is administered without having my message diluted by a government
accusing me of not wanting to pay my "fair share."

I wanted to ensure that everyone understood that my opposition to the
IRS isn't about opposition to taxation as much as it is about opposition
to collecting taxes through fear, intimidation, deceit, and color of
law. In order to accomplish this, I have written, in good faith, a check
to the U.S. Treasury as a bond to cover more than the "fair share" I
would have paid had I been required to file a federal income tax return,
even though my research of the statutes and regulations has shown me
that no payment is required. I will subsequently demand that the IRS
adhere to every administrative procedure (including, but not limited to,
an examination hearing and collection hearing) to determine whether or
not the money I have paid to the IRS is legally theirs to keep.
After exhausting my rights to administrative due process of law and
civil suit, if necessary, I will hopefully have determined once and for
all whether or not I am required to file a federal income tax return
and/or am liable to pay the federal income tax. If I am required to pay
the federal income tax, then the IRS already has my money. If I learn
during this process that I am required by law to file a federal income
tax return, I will file one immediately in order to comply with the law.

Q: Last November 13, 1999, you were one of the panel members at the
National Press Club in Washington, DC for Symposium II. A man named
David Bosset was there and he covered his long battle with the IRS to
force them to adhere to the law as it's written. The thrust of Mr.
Bosset's argument is the Section 861 "source income" argument. I
understand that this is the foundation for the process you have
undertaken in not filing a 1040 "income" tax return. Could you please
give the readers an explanation, something readable in this century! -
about this 861 argument? I say something readable in this century,
because as you know, Title 26 alone can take years to read.
A: One of the most concise explanations about the "861 Argument"
(outside of www.taxgate.com and www.nite.org ) that I have seen was
authored by F. Tupper Saussy in the January 2000 issue of Media Bypass
magazine. Mr Saussy said, in pertinent part:
"No income tax is imposed upon incomes derived by United States citizens
from sources within the United States. The only persons liable for a tax
on income derived from sources within the United States are nonresident
aliens and foreign corporations"
"There is no provision in the [Internal Revenue] Code for a tax upon the
income of United States citizens living and domiciled in the United
States if the income is derived from sources within the United States"
I have interviewed Mr. Bosset at length and I find him to be a very
credible and honest man. He has proven to my satisfaction that he
presented aspects of the "861 Argument" to the Internal Revenue Service
as a basis for amending forms previously filed with the agency. He
requested and received a refund for taxes previously paid in. It is my
understanding that others have received refunds based on the "861
Argument" also. People can learn more about the subject at
www.taxgate.com and www.nite.org .

Q: To get this straight: You will not file a 1040. You have already sent
the IRS a check, which they have cashed. You will be preparing a
document to submit to them prior to April 15, 2000 requesting
a......hearing and working your way through the administrative process,
demonstrating good will and an honest attempt to follow the law as it's
written. Is this correct?
A: Yes, I can not repeat enough times that I am an honest American who
has, in good faith, simply tried to determine what the mandatory tax
paying obligations of the average American are. I have concluded that
many of the federal income tax obligations that I previously believed to
be mandatory are actually voluntary, if one can navigate the incredible
maze of the Internal Revenue Code and Code of Federal Regulations. The
IRS has been suspiciously silent on the matter and has refused to meet
with me to discuss my obligations. In light of the Internal Revenue
Service's refusal to assist me, I am left to make my decisions based on
my own training, experience, and research. What else can I do? I also
intend to utilize all of my rights to due process of law to get an
answer to my questions, even if I have to pay for the privilege (with a
check to the U.S. Treasury).

Q: I personally know the great burden and challenge your resignation
from a secure government career has had on your family. However, I must
say that not once have I ever regretted the fact that you heard me on
Geoff Metcalf's radio show and as a result of listening to what I had to
say about the 16th Amendment and the voluntary nature of the income tax,
you made a horrendous life changing decision. I believe with all my
heart that this was your destiny, this is what our Lord wanted you to do
and while it has been hell for you at times over the past few years,
millions of Americans are truly thankful for your sacrifices.
Each day more and more Americans become aware of your courage and
commitment to the truth. Many would like to know what you've been doing
since your resignation 15 months ago and what you'd like to do in the
future - perhaps open your own consulting firm, re-enter law enforcement
in some capacity?
A: The remainder of 1999 was very difficult for my family and I but
because of the thoughts, prayers, and support of so many people and our
faith in God's grace and goodness, we have much to be thankful for. I am
confident that the truth will prevail and other honest government
officials will learn about the deceitful administration of the federal
income tax and speak out as I have done.
* * * *
The deadline for this forced extortion exercise by the IRS is April 17,
2000. Each and every individual in this country must determine their own
course and act according to their conscious. The IRS exists only to feed
the magical money machine called the "Federal" Reserve Banking System.
They are married and this country doesn't need either one. The Unseen
Hand, the power cartel behind the scenes - they are the ones who need
these two mechanisms to continue funding their global games. It must
come to a halt before the system reaches the point of collapse and it
will. Despite all the lies about "a prosperous economy," the day will
come when the debt load can no longer be met and then the banksters will
pull the plug.

This thievery must stop or America's people will never be free. Our
children and grand children will remain in bondage as slaves on their
knees to people who remain in the shadows, stripping our nation blind
while lying politicians chant, "I'm for lower taxes" or "more money for
education!" What drivel. If you haven't become a sponsor of The Wallace
Institute, please consider doing so today.

We want to fight these battles but court challenges require big bucks
and the pooling of dollars will make this possible. Remember: It isn't
just once a year (April 15th) that we're being fleeced, it the forced
"voluntary" withholding that also must be exposed for the deceptive,
theft device that it is, right along with the "voluntary" social
security tax. The Wallace Institute can take these issues to court but
we need your support. We need no direct taxation (no flat tax, no VAT,
none of these substitutes to feed the "Fed") to run a limited form of
Republican government. Agencies such as the EPA and the Federal
Department of Education must go and you can help make history with your
sponsorship of our institute.
Thank you.
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Constitution Society, 1731 Howe Av #370, Sacramento, CA 95825
916/568-1022, 916/450-7941VM Date: 04/16/00 Time: 23:13:07
http://www.constitution.org/ mailto:jon.roland@constitu