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Joseph Ronald Banister is a former Special Agent of the Criminal Investigation Division of the Internal Revenue Service (IRS) who now sells tax protester literature. Banister's books and other material claim that the United States income tax is voluntary Some in the tax protester movement believe that Banister is actually an undercover IRS agent.

In 2004 Banister was charged with conspiracy to defraud the United States. and willfully aiding, assisting counseling and procuring the filing of a false amended income tax return. in connection with his alleged assistance of a client, Walter A. Thompson.

On April 13, 2005, Thompson was sentenced to serve 72 months in prison and was fined $7,500 following his conviction in January of that year for two counts of filing false claims for refunds, filing a false amended individual income tax return, ten counts of willfully failing to deduct, withhold, collect and pay over income and social security taxes from his employees.[1]

Thompson owned and operated Cencal, an aviation and flight bag manufacturing business. Cencal employed a number of hourly wage workers who were predominantly seamstresses, production workers and office workers. In July 2000, Thompson removed all of the employees from the taxpayer rolls by no longer withholding employment taxes from wages and salaries, by not filing Forms 941, and by not providing employees or the IRS with annual wage or other income statements, Forms W-2 or 1099, as required by law.

On June 23, 2005, Banister was acquitted of the charges against him. Banister's lawyer repeatedly referred to Thompson as a "liar" and "convicted felon" and admitted that Banister pays his own income taxes.

Notes

References

• Internal Revenue Code
• IRS Examples of Employment Tax Enforcement
• Quatlosers Hall of Shame—Joe Banister

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