JURIST - Paper Chase: Former IRS investigator banned from representing clients before the IRS

In tax law news for Tuesday, the IRS announced yesterday that DC administrative law judge William Moran has banned a former IRS criminal investigator from representing clients before the IRS. The ruling against CPA Joseph Banister is here [PDF]. Banister advises his clients that they do not have to withhold employee earnings or file tax returns based on his interpretation of the US tax laws, and belongs to the Freedom Above Fortune movement that argues that the US tax laws are unconstitutional (the premise of their argument is that the 16th Amendment, which gives Congress the power to levy taxes, was not properly ratified, and that Sections 861 through 865 of the Internal Revenue Code exclude earnings in its definition of income). The IRS has repeatedly refused to entertain this position and has even included it on their list of tax scams [PDF]. This latest court ruling sends a strong message to tax practitioners to not even try the argument. The Dallas Fort-Worth Star Telegram has more.