#Joe patterno criminal liability code#

Daniel Evans in the Tax Protester FAQ, a fairly exhaustive catalog of NCTC mishegas has this to say about the 861 theory:Įven a casual reading of section 861 and its regulations makes it clear that the statute and regulations were enacted to deal with the problems of calculating the taxable incomes of nonresident aliens, or for dealing with special provisions for taxpayers with incomes from sources outside of the United States. Many of the NCTC think they have found in the 861 regulations the Tax Fairy, that Joe Kristan talks about, the magical sprite who can make your taxable income disappear. The 861 regulations are probably not something you or I have to concern ourselves about so much. This is important to non-resident aliens who have some income from the United States and some other special situations.

#Joe patterno criminal liability code#

The regulations under Code Section 861 are for sorting out whether income is from a foreign source or not. The refund is based on what is known as the 861 argument. The amended return wipes out all the income and requests that all the income tax be refunded. Here is the redacted copy of the 1996 1040X (amended return) of Walter and Denise Thompson that has Joseph Banister CPA as paid preparer. What is great about the case is that it lets us see a sample of Joe Banister's work on behalf of this clients. And as noted at a thousand bucks a pop 6701 penalties don't mount up that fast. They didn't really come up with much - just twelve returns. Just saying.Īfter his acquittal in 2005 the IRS dug into returns Banister was involved in with a view to assessing civil penalties. Banister has Alex Jones, Kent Hovind and people of like mind on his side. We've got the entire federal judiciary on our side. They comply with their version of the law. NCTC people like Joseph Banister see a different law than you and I see. So, giving them the benefit of the doubt, I will refer to the tax honesty patriots as not conventionally tax compliant (NCTC). That makes us conventionally tax compliant. You and I probably both sincerely believe that the law requires that we file returns and pay income tax if we have more than insubstantial income, as the word is ordinarily understood. I don't like to refer to people by names they dislike, but I also have trouble with some of the names they come up with like the 'tax honesty' movement and patriots. People like Banister are sometimes referred to as tax protesters.