It's not at all clear that Banister has been filing returns and paying taxes.Joey Smith wrote:Joe Bannister apparently came to the conclusion that he could make a lot more money selling de-tax snake oil than working for the IRS, which was probably right (but, then, the same is true for narco-traffickers and pimps), but he himself never doubted the legality of taxes which is why he kept filing his returns and paying taxes, even while selling others into not doing so (arguably, protected speech under the First Amendment).
From the Tax Protester Dossiers:
I checked the Tax Court docket for the more recent action, and they are still in the pleading stage.The IRS has assessed a deficiency against Banister for the year 2002, and the Tax Court has affirmed the deficiency, along with a penalty for failing to file a timely return. Joseph R. Banister v. Commissioner, T.C. Memo. 2008-201, No. 1356-06 (8/27/2008), aff'd, No. 09-70775 (9th Cir. 3/4/2011). The Tax Court decision confirms the claim during the IRS disbarment hearings (see above) that Banister had failed to file an income tax return for 2002 (among other years).
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On 1/17/2013, Banister filed another petition with the Tax Court. It is not known what taxes (or tax years) might be at issue in that case. Joseph R. Banister v. Commissioner, No. 030500-12 (U.S.T.C.).