Washington (July 14, 2004) -- The Treasury Department has denied the appeal of a San Jose CPA who was disbarred from practice before the Internal Revenue Service for giving bad advice to taxpayers.
Joseph R. Banister, a former IRS criminal investigation agent, had appealed a decision by Judge William B. Moran that he be disbarred from practice before the IRS. Judge Moran, acting on a complaint from the IRS Office of Professional Responsibility, found that Banister provided erroneous advice to taxpayers, including improperly advising them that returns weren't required because Sections 861 through 865 of the Internal Revenue Code define “source of income” in a manner that excluded the income of U.S. citizens residing in the U.S. from U.S. tax. Banister also advised clients that they weren't required to file because the 16th Amendment to the Constitution wasn't properly ratified.
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