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All sorts of indiviuals are trying to join DeTax and other tax protester groups. One by one, they are being knocked off by the authorities.
The following is interesting because the CPA being disbarred was a former IRS Criminal Investigation Agent
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Judge Grants Request of IRS Office of Professional Responsibility to
Disbar CPA
IR-2004-5, Jan. 12, 2004
WASHINGTON. An administrative law judge has issued a decision and ordered
that Joseph R. Banister be disbarred from practice before the Internal
Revenue Service. Banister is a Certified Public Accountant from San Jose
and former IRS criminal investigation agent.
The IRS Office of Professional Responsibility, in a complaint against
Banister, alleged that he was misrepresenting the law to taxpayers and
that he failed to file his own federal income tax returns for tax years
1999-2002. OPR investigates allegations of disreputable conduct and
incompetence against tax practitioners and enforces the standards of
practice for those who represent taxpayers before the IRS, as detailed in
Treasury Department Circular 230.
According to public documents, the judge found that Banister provided
erroneous advice to taxpayers, including improperly advising them that
they were not required to file returns because the 16th Amendment to the
Constitution was not properly ratified. Banister also provided erroneous
advice that returns were not required because Sections 861 through 865 of
the Internal Revenue Code define "income" in a manner which excluded their
earnings. The original complaint against Banister was later amended to
charge Banister with not filing his own returns for tax years 1999-2002.
Judge William B. Moran in his Dec. 24, 2003 decision said that "the very
significant problem with Banister's advice to his clients is that it is
absolutely wrong." Judge Moran further noted that "Banister's assertions
have been addressed by so many federal courts that they are no longer
afforded the dignity of repeating the explanations as to why the claims
are meritless." The decision followed a public hearing requested by
Banister, which was held in San Francisco on December 1, 2003. The judge
could have ordered disbarment, suspension or a reprimand, but he
determined that nothing short of disbarment was appropriate under the
facts. The judge's decision will become the final decision of the agency
unless it is appealed within 30 days. The decision is available at
http://www.irs.gov/pub/irs-utl/banister.pdf.
In an unrelated case, the Department of Justice announced, on Dec. 31,
2003, that a preliminary injunction has been issued barring a lawyer and a
certified public accountant, and organizations that they are affiliated
with, from representing taxpayers before the Internal Revenue Service,
preparing Federal tax returns, and otherwise obstructing IRS tax
administration through frivolous and harassing tactics. The DOJ news
release can be found at http://www.usdoj.gov/tax/03_tax_730.htm. The
Justice Department has sought and obtained injunctions recently against a
number of tax-scam promoters. More information about these cases is
available on the Justice Department Web site at
http://www.usdoj.gov/tax/taxpress2003.htm.
More information about phony tax arguments can be found on the IRS Web
site at www.irs.gov.
As part of the broader effort to strengthen professional standards, IRS
Commissioner Mark W. Everson recently selected Cono Namorato as the new
Director of the Office of Professional Responsibility. "Cono shares my
concern about the erosion of professional standards among some attorneys
and accountants," Everson said. "His appointment should signal an
expectation that tax practitioners live up to their professional
obligations."
The IRS has taken several steps recently to enhance the effectiveness of
this Office of Professional Responsibility. Over the last year, staff of
the office has been doubled and its director now sits on the IRS
Enforcement Committee, a panel of senior agency executives who meet
regularly to develop strategies on the top compliance problems facing the
IRS. The Commissioner also recently asked this office to conduct a broader
review of the IRS' overall relationship with the practitioner community.
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