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IRS Special Agent Resigns Finds IRS Has No Laws To Collect Tax From Dave Champion djranch@earthlink.net 3-4-99 Dear Friends, A few days ago, I sent out a piece which contained information regarding Joe Banister. Joe is, or more accurately was, an IRS Special Agent working in the Criminal Investigation Division of the Internal Revenue Service. 14 Months ago, Joe began to communicate with several "tax protesters". In a rare occurrence, representatives from Freedom Law School and the Free Enterprise Society, along with Bill Conklin, Attorney Larry Becraft, Devvy Kidd and Bill Benson were able to convince Joe (whose job it was to put people like them in jail) to actually evaluate the information that was so objectionable to the IRS. For the next 14 months, Joe poured over the information. A few weeks ago, he submitted a 90 page report to his superiors at IRS. In his report, Joe informed his superiors that he had found the following information to be legally accurate and factual (partial list): 1) There is no federal law requiring an American Citizen, working and living in one of the 50 states, to file an income tax return or pay income tax. 2) The 16th Amendment did not provide Congress with any new taxing authority, but merely reversed an earlier US Supreme Court decision, thus placing the income tax forever within the category of a "privilege tax" (i.e. a tax for doing something that you have no natural right to do as a Citizen). 3) The so-called 16th Amendment was never properly ratified and therefore, having never received the blessings of the Union states, it is only a federal law which applies to Washington D.C. and its territories. 4) The United States operated each year EXCLUSIVELY by loans provided by the Federal Reserve (which is a 100% private banking institution and is not a government agency) and not one penny of income tax goes to the US Treasury, but rather 100% of the tax collected goes directly to the Federal Reserve banks. In short, the IRS acts EXCLUSIVELY as the collection department of the Federal Reserve banking system. Below, you will see Joe's most recent e-mail to the Patriots he now considers his friends. Dave ------------------------------------------------- Letter From IRS Agent (Former) Joseph R. Banister Dear Friends: Well, the day of reckoning has arrived. On February 11, 1999, in my capacity as a Special Agent 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 operations. In order to ensure that unnecessary and unwarranted delay would not occur, I requested that my report be forwarded to top officials in the IRS up to and including 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 17th, 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 golden 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 been their 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 26th, 1999, the day after the 86th anniversary of the alleged ratification of the 16th Amendment, to tender 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 -------------------------------------------------- And here is another note on Joe Banister from attorney Steffan Bertsch: CID Agent, Joe Banister Resigns from the IRS From Steffan M. Bertsch steffanlaw@halcyon.com Washington State Bar number 8650 to all who seek to end the fraud that Congress has perpetrated through the IRS. On thursday, February 25, 1999, Joe Banister voluntarily relinquished (which is not to be confused with "voluntary compliance") his title as a special agent for the Internal Revenue Service. He no longer works for the Criminal Investigation Division of that agency because he presented his superiors with various discoveries he made concerning fraudulent implementation of the income tax laws. His superiors refused to address any of the issues, so Joe did what you would expect of a person of integrity, he resigned. Joe researched the income tax code, as many of us have, and was unable to discover the law that made ordinary Americans subject to the income tax. Before he joined the IRS, Joe had been accredited as a certified public accountant, so his search for the elusive statute which would make Americans subject to the income tax was most certainly a professional endeavor. It is Joe's professional opinion, as a CPA and a former special agent, that there is no such law. And, as an attorney, I have conducted a similar search, and like Joe, have also concluded that there is no such law. For those who wish to know more about Joe Banister, click onto his site at: http://www.freedomabovefortune.com. You can also send him an e-mail, but please realize that he could be too swamped to personally respond to your message. freedomabovefortune@yahoo.com