Joseph R. "Joe" Banister

Friday, November 25, 2005



From : Joe Banister
Sent : Friday, November 25, 2005 4:40 PM
To : Distrobution


Examine how the federal income tax enforcement apparatus has reacted to my whistle-blowing efforts over the past seven years and decide for yourself whether their reactions belie legitimate income tax administration or more layers of a massive cover up of illegitimate income tax administration. The IRS is swinging at me again and you will be amazed at what they are up to now. I NEED YOUR HELP NOW!

Imagine you belong to the “inner circle” of the federal income tax enforcement apparatus and you are faced with a predicament – a well-respected IRS criminal investigator, while serving in that capacity, questions the legitimacy of the manner in which the federal income tax enforcement apparatus fulfills its mission, and after resigning from that position, assists citizens engaged in IRS disputes. What are your options? What would the taxpaying public view as a proper response to this IRS investigator’s inquiries? What response would be considered proper if indeed the apparatus was functioning legitimately and within the law? Gauge the sincerity of the IRS investigator’s concerns? Examine the evidence relied upon by the IRS investigator that led him to pose his questions in the first place? Engage in a dialogue with the IRS investigator? What if you and the other members of the “inner circle” realize that such “proper” responses might expose aspects of the federal income tax enforcement apparatus that are better kept from public view because of their questionable legitimacy? What would be the most effective way to deal with this former IRS investigator turned taxpayer advocate if indeed the apparatus was functioning illegitimately and under color of law? How could the uncomfortable questions and scrutiny of this former IRS criminal investigator be neutralized if not wholly eliminated?

The federal income tax enforcement apparatus’ response to the pre-resignation questions and concerns I posed to them leaves little doubt as to whether that apparatus is operating legitimately or illegitimately. The apparatus, specifically the IRS (later being joined by the U.S. Department of Justice), disregarded my initial inquiries and, in its first attempt to lock me out of any dialogue about the legitimacy of the federal income tax, encouraged my resignation with the obvious hope that my contact with other employees would be minimized and I would be left stranded like a lone hiker crying out in the wilderness with no one to hear me. Was locking me out of my job at the IRS the response the taxpaying public would consider appropriate? You be the judge.

When all but disavowing my existence did not eliminate the uncomfortable questions and scrutiny the IRS was receiving because of my whistle-blowing efforts, the IRS next tried to disrupt and discredit my advocacy efforts on behalf of clients who were being railroaded by the same illegitimate operations about which I had blown the whistle. A Nixonian-styled department within the IRS called the Office of Professional Responsibility (OPR) was unleashed against me as “lock out” mechanism attempting to discredit me with allegations that I acted disreputably in advocating for my clients in connection with their IRS disputes and that I willfully failed to file federal income tax returns. The supposed unbiased arbiter selected to adjudicate the OPR’s allegations, Environmental Protection Agency (EPA) Administrative Law Judge Moran, sought to protect the public from my alleged disreputable conduct by convening my OPR hearing on a U.S. Coast Guard military installation in the waters of San Francisco Bay, away from public view! (See www.freedomabovefortune.com , click on IRS LOCKOUT UPDATE, and scroll down to “Notice of Hearing Location 11/05/03”)

When hiding his dirty deeds on an island didn’t work, Mr. Moran ruled that I not be allowed to present any evidence or witnesses and that a “lockout” should be instituted against me by disbarring me from representing clients before the IRS. My appeal of Mr. Moran’s decision was eventually assigned to the most biased arbiter available, an attorney named David F.P. O’Connor from the Internal Revenue Service Office of Chief Counsel, for a final administrative decision. The IRS attorney not surprisingly rubber-stamped Mr. Moran’s decision and the “lockout” was completed (See www.freedomabovefortune.com , click on IRS LOCKOUT UPDATE, and scroll down to “Treasury Decision 06/25/04”). Was locking me out of meetings with IRS agents the response the taxpaying public would consider appropriate? You be the judge.

We were in the process of formulating an appeal of the outrageous “railroading” that had occurred in the “lockout” proceedings when, in November, 2004, I was indicted on felony charges that I willfully prepared three false and fraudulent federal income tax returns and that I conspired with one of my clients to impede, impair, obstruct and defeat the ascertainment, computation, assessment and collection of federal taxes. My trial occurred in June, 2005, and a jury of twelve of my peers, who had viewed and heard all of the evidence the government could muster, returned a “NOT GUILTY” on all counts (See www.freedomabovefortune.com , click on IRS LOCKOUT UPDATE, and scroll down to “Verdict 06/23/05”). Is an attempt to throw me in prison the appropriate response the taxpaying public would consider appropriate? You be the judge. (Even the jurors did not think so – see www.freedomabovefortune.com , click on IRS LOCKOUT UPDATE, and scroll down to “Juror in Landmark IRS Trial Tells Hidden Side of Story”).

In late September, 2005, only three months after my acquittals, I received a letter from Mr. Phil Edwards, IRS Field Examination Territory Manager from Santa Ana, California, that the IRS had “reviewed materials regarding your participation in tax avoidance transactions” and that the IRS was “considering penalties and injunctions under Internal Revenue Code sections 6694, 6695, 6700, 6701, 7402, 7407 and 7408 for promoting and/or preparing documents relating to these transactions” (See www.freedomabovefortune.com , click on IRS LOCKOUT UPDATE, and scroll down to “Latest Harassment the IRS has thrown my way”)

Yes, my friends, the IRS is now attempting to set in motion a series of administrative steps that will, they hope, culminate in a court ordered zipper on my lips, court ordered shut-down of my website, and ultimately a prohibition against interacting with the public. Internal Revenue Code (IRC) section 6694 deals with the alleged understatement of a taxpayer’s liability by an income tax return preparer; IRC section 6695 deals with other assessable penalties with respect to preparation of income tax returns for other persons; IRC section 6700 deals with the alleged promotion of abusive tax shelters; IRC section 6701 deals with penalties for aiding and abetting understatement of tax liability; IRC section 7402 deals with the jurisdiction of federal district courts to issue orders necessary for enforcement of the internal revenue laws; IRC section 7407 deals with seeking injunctions (court orders) against income tax return preparers from further engaging in prohibited conduct; and IRC section 7408 deals with seeking injunctions (court orders) against promoters of abusive tax shelters.

IRS efforts to discredit and silence me did not succeed when the agency encouraged my resignation from their Criminal Investigation Division. IRS efforts to discredit and silence me did not succeed when agency bureaucrats and their Environmental Protection Agency kin tried to spirit me away to an island star chamber and lie under oath about their authority to proceed against me. IRS efforts to discredit and silence me did not succeed when the agency prohibited me from entering their buildings and confronting their agents. IRS efforts to discredit and silence me did not succeed when the agency smeared me with allegations of criminal conduct and sought to cage me like an animal. IRS efforts to discredit and silence me did not succeed when the IRS Commissioner himself and the local U.S. Attorney declared my guilt in a widely circulated press release before my trial had even begun. IRS efforts to discredit and silence me did not even succeed when the prosecutor in my trial, Assistant United States Attorney Robert Twiss, attempted to bar one of my attorneys, Robert Bernhoft, from representing me at my trial. Each of these events, and many more dirty deeds not listed here due to limited space, occurred during a lengthy time period in which I had actively sought a dialogue with those same officials to discuss my concerns.

The income tax enforcement apparatus routinely destroys those it targets and the history of my interaction with this apparatus reflects a clear intent to destroy me. What is my “crime” worthy of such treatment? Asking income tax enforcement apparatus officials to address my concerns, the concerns of a duty-bound official sworn to support and defend the Constitution, that the income tax laws were being illegitimately administered and enforced. Nearly seven years have transpired since I first voiced my concerns and, as outlined above, the income tax enforcement apparatus has repeatedly met my concerns with conduct including, but by no means limited to, silence, scorn, false accusations, perjury, “star chamber” styled proceedings, biased arbiters, character assassination, simultaneous civil and criminal investigations, and criminal prosecution. The totality of the last seven years’ circumstances brings us back to the original theme posed at the beginning of this article – does the conduct of the income tax enforcement apparatus in dealing with my inquiries indicate that the apparatus is operating legitimately or illegitimately? By this point in time, the answer is abundantly clear.

Apart from a sincerity and commitment to duty that only officials of the income tax enforcement apparatus still seem to question, I believe my ability to endure and survive these outrageous attacks is attributable to the devout prayers and support of tens of thousands of Americans who are well aware of the deceitful and illegitimate activities of the income tax enforcement apparatus. Many of those same Americans have also generously supported my efforts financially. The income tax enforcement apparatus is powerful indeed. However, its power is routinely exercised in the same manner as a schoolyard bully or neighborhood gang, attempting to unfairly overwhelm its prey. The thousands of Americans who have lent me their spiritual and financial support are like a throng of well-behaved classmates traveling everywhere together - the bullies and the gangs never succeed with their cowardly plans because of the constant state of vigilance, readiness, and solidarity of the well-behaved classmates.

One thing is certain, the income tax enforcement apparatus has seemingly endless resources and legions of bureaucrats eager to direct those resources towards my destruction. This latest attempt to restrict, if not outright eliminate, my public testimony about the federal income tax through the use of obscure and obviously inapplicable sections of the Internal Revenue Code is proof of this. I must therefore once again request your support to keep up this fight. I am encouraged, however, because each time the IRS attacks me, more evidence of their wrongdoing is exposed. Such exposure is also happening in their attack against Bill Benson, co-author of “The Law That Never Was”, who, it just so happens, is being represented by my lead trial counsel, Jeffrey Dickstein (Visit here for an article describing how the government appears to have backed themselves into a corner by having to prove the 16th Amendment WAS ratified in order to prevail against Mr. Benson.)

As I have mentioned previously, my legal team was gracious enough to put the success of my defense effort above their own compensation needs. Still, even at the discounted rates generously offered for their legal expertise, balances owed were still being whittled down before this latest attack. Now it is critical to continue to diminish the existing balances owed to my legal team and yet at the same time fund the defense against these latest attacks against me. This is an excellent opportunity for my supporters not only to stand together with me in the protective “throng” that has worked so well in the past, but to receive as a gift unprecedented evidence as to “which side the con is on” (the theme of my attorney Jeffrey Dickstein’s closing argument) in the form of actual testimony, video footage, and impressions from my recent trial.

By visiting here, you can view an unprecedented array of evidence that proved to the jury in my case that the government’s case against me was nonexistent. You can request a presentation I gave to Cencal Aviation Products personnel and view the documents I had assembled to support my concerns about the federal income tax enforcement apparatus ($50-$75 requested donation). You can request the deposition and view the transcripts of my former IRS Criminal Investigation Division supervisor Robert Gorini as he gave sworn testimony about my character and sincerity ($50-$110 requested donation). You can request the transcripts of the entire trial to read for yourself how prosecution witnesses melted under cross examination and could not produce testimony or evidence of any criminal conduct whatsoever ($100 requested donation for DVD, $150 requested donation for hard copy, $200 requested donation for both). And you can request the most telling item of all, an interview with two of the jurors from my trial who emphatically state that the prosecution had no case and that there was no question in their minds that I believed I was conducting myself lawfully ($50 requested donation).

I can never express enough gratitude for each and every one of you who have contributed emotionally, spiritually, and financially to my efforts. I personally read each and every one of your words and letters of support. The volume is too great to be able to respond back to you individually but please know that I sincerely appreciate your support and I could not have survived this ordeal thus far without your support. I am also thankful to those who have taken extra steps to tell other Americans about my efforts and efforts of so many others who work tirelessly to expose the injustices of the income tax enforcement apparatus. Such extra steps are extremely helpful not only to me but to the cause of re-establishing honesty in federal taxation. Keep spreading the word to others, as outlined below.

-For those who have received this message as a forward from someone else, you can sign up to receive these messages directly by visiting www.freedomabovefortune.com and clicking on "Mailing List".

-For those who are unfamiliar with what has transpired to date in this case, especially the recent acquittal on all charges leveled against me, please visit http://www.ninehundred.net/banister/ , www.joebanister.blogspot.com and www.freedomabovefortune.com (click on "IRS LOCKOUT UPDATE"). You can also find archives of informative radio shows at www.hearliberty.com .

-I am still accepting contributions to my legal defense fund due to the significant costs of defending against multiple IRS attacks. Checks or money orders are gratefully accepted and can be made payable to “Joseph Banister Legal Defense Fund”, and mailed to P.O. Box 90239, San Jose, California 95109-4239. Money orders may provide a greater degree of privacy to the donor than checks so use your own discretion based on the degree of privacy you desire. Visit http://www.ninehundred.net/banister/ for more information as to how you can obtain information about my recent trial and contribute to my legal defense fund at the same time.

-My sincere thanks to those who have prayed for the success of our efforts and contributed to my defense fund. Your continued financial support is enabling me to illustrate, in detail and in a very public manner, that the IRS does not prevail against citizens because the agency adheres to the rule of law, but that the IRS prevails against citizens because the agency ignores the law, twists the meaning of the law, and overwhelms the citizen with economic and legal burdens. In a school yard, such tactics are called "BULLYING". In a government setting, such tactics are called "TYRANNY". This effort is the equivalent of ganging up on the bully and sending him to reform school where he belongs.

Kind regards,

Joseph R. (Joe) Banister, C.P.A.
Former IRS Criminal Investigation Division Special Agent
www.freedomabovefortune.com www.joebanister.blogspot.com

George Orwell, 1984:

"You are a slow learner, Winston," said O'Brien gently.

"How can I help it?" he blubbered. "How can I help seeing what is in front of my
eyes? Two and two are four."

"Sometimes, Winston. Sometimes they are five. Sometimes they are three.
Sometimes they are all of them at once. You must try harder. It is not easy to
become sane."