Robert Bernhoft


Robert G. Bernhoft is a practicing lawyer.

Theories Advocated/Promoted

Bernhoft has made claims that the Internal Revenue Code is unconstitutional, the Internal Revenue Code was never enacted into law, individuals who reside in the several states of the United States of America are not citizens of the United States of America for federal income tax purposes and wages do not constitute taxable income.

Books, Web Sites, Videos, and Organizations

Doing business as "Morningstar Consultants," Bernhoft sold a package of written materials he called the "De-Taxing America Program."

Court Actions

Bernhoft has been permanently enjoined from promoting his "De-Taxing America Program" tax protester scheme. United States v. Robert R. Raymond et al., 78 F.Supp.2d 856, No. 2:97-cv-00207-CNC (E.D.Wis. 7/27/1999), aff'd 228 F.3d 804, 86 AFTR2d Par. 2000-5325, 2000 TNT 189-9, No. 99-4024 (7th Cir. 9/26/2000).

More recently, Bernhoft has been ordered by a federal district court to turn over to the IRS "[a]ny form, document or letter prepared by Joseph Banister" for Bernhoft, and "[a]ny correspondence (including e-mails)" between Joseph Banister and Bernhoft. United States v. Robert Bernhoft, 2009 TNT 208-18, No. 2:08-cv-00515-RTR (U.S.D.C. E.D. Wis. 10/28/2009). The order was issued in response to a petition by the IRS to enforce a summons issued to Bernhoft as part of an investigation into whether the disbarred CPA Joseph Banister is engaging in the promotion of abusive tax schemes that would be subject to civil penalties under 26 U.S.C. § 6700, and whether Bernhoft should be enjoined (again) from promoting abusive tax shelters pursuant to 26 U.S.C. § 7402 and § 7408. The summons was prompted by the discovery that Bernhoft had been paying "significant" sums of money each year to Banister, which payments have not yet been explained.


Bernhoft has represented a number of other tax deniers in court, including actor Wesley Snipes.

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