You'll notice that the name of this organization is Freedom Above Fortune, not Freedom Without Fortune or
Freedom Instead of Fortune. Rather, Freedom Above Fortune is an organization dedicated to the concept that
no amount of real or perceived economic prosperity or fortune is worth trading for your freedom. This is not
to say that pursuing economic prosperity, in and of itself, is bad. Rather, it is to say that those who are
willing to sell their freedom and their children's freedom for a few pieces of silver, as Judas did when he
betrayed Jesus Christ, are shortsighted and foolish. If you are willing to sell your freedom for short term
financial security, real or perceived, the willingness to sell your very soul can't be far behind.
Freedom Above Fortune was founded by Joseph R. (Joe) Banister, a former IRS Criminal Investigation Division
Special Agent who learned of serious constitutional questions relating to the federal income tax and the federal
banking and monetary systems. Mr. Banister's expertise in the fields of accounting, finance, taxation, and law
enforcement enabled him to not only understand these issues but realize that he could play a role in bringing
the issues into the public arena for analysis and debate.
This report was prepared by Joseph R. Banister, who graduated in 1986 from San Jose State University with a
Bachelor's Degree in Accounting. He spent three years at KPMG Peat Marwick on their professional staff as a
senior tax specialist and staff auditor. He then spent nearly two years in the venture capital industry during
which time he became a licensed Certified Public Accountant (CPA) in the State of California. Mr. Banister left
public practice as a CPA in 1993 when he accepted appointment as a Special Agent (criminal investigator) in the
Department of the Treasury, IRS Criminal Investigation Division (IRS-CID). Unable to resolve conflicts between
the way the IRS administered the Federal Income Tax and Mr. Banister's oath of office, he resigned from IRS-CID
on February 25, 1999.