A former IRS agent who believes citizens are not required to pay federal income taxes will appear in U.S. District Court in Sacramento tomorrow to face charges for numerous alleged tax crimes. Joseph Banister, 41, a leading figure in the "tax honesty" movement, was taken into custody Nov. 19 by IRS agents and released on $25,000 bond after pleading not guilty. A Certified Public Accountant in San Jose, Calif., Banister has been telling his clients they don't need to file federal income tax returns because the 16th Amendment, which gives Congress "power to lay and collect taxes on incomes," was...