This is Joseph R. Banister's amazing booklet Investigating the Federal Income Tax (1999) where this former IRS agent exposes the unconstitutional income tax in USA. Due to limitations imposed by the U.S. Constitution, filing of federal income tax returns and payment of federal income tax is voluntary, not mandatory. The 16th Amendment to the U.S. Constitution, which precipitated the federal income tax, was never legally ratified. The U.S. government finances its operations from the unconstitutional creation of fiat money, not with revenue from income taxes. Banister quit working for IRS, the American Tax Agency, when he found out it has been cheating Americans for decades and robbing them blindly of their hard-earned money. His profound insider's knowledge enabled him to explain in detail how the scam is done to unsuspecting "taxpayers" every day. 50 pages. A must read for everyone.