Background
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).
A petition has been filed in federal district court to force Bernhoft to comply with an IRS summons that was issued to Bernhoft as part of an investigation into one of his clients, the disbarred CPA Joseph Banister, whom the IRS believes may be promoting a tax protester scheme just as Bernhoft did. According to the petition, Bernhoft has been paying money to Banister, and the IRS is seeking documents and testimony to explain why. United States v. Robert Bernhoft, No. 2:08-cv-00515-RTR (U.S.D.C. E.D. Wis. 6/18/2008).
Students/Disciples/Associates
Bernhoft has represented a number of other tax deniers in court, including actor Wesley Snipes.