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California CPA
Disbarred for Tax Scams
California
CPA, Joseph R. Banister, a former IRS agent has been disbarred
from practice before the IRS for misrepresenting the law to
taxpayers. He also failed to file his own tax returns for
three years. According to public documents, Administrative Law
Judge William B. Moran 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. (National Taxpayers Union Foundation)
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