The Department of Justice was struggling to present any evidence that Banister got either acted in a conspiracy or acquired acted unlawfully when he suggested Thompson that predicated on results from his legal analysis, no obligation was had by him to withhold taxes from his employees. The Justice Section also figured when Banister filed corrected tax returns for Thompson claiming that Thompson’s taxable income was zero, rather than the $42,251 he previously claimed on his initial filing, he was operating within the framework of regulations. Banister, who was forced to resign from the IRS in 1999 after questioning IRS officials about their legal authority, offered Thompson’s workers a presentation in 2000 detaining his investigative research of US tax law.