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Stack was upset that §1706 did precisely what it was designed to do: Deprive him of the chance to exploit independent contractor status to avoid paying taxes through non-filing or through the understatement of income, overstatement of deductions, and avoidance of income tax withholding. In spite of the overwhelming advantages attendant to employee status, Joe Stack desperately wanted to be treated as an independent contractor for one simple reason: It would have made his tax protesting easier.4 Footnotes: ¹  We have met many taxpayers who worked as independent contractors for years without so much as a peep of protest until they realized, ex post facto, that it might have better for them to have been treated as employees. In our experience, workers tend to be content with their independent contractor status until one of the following happens: They get fired or quit They get hurt on the job They get sued for something they did while on the job They need a bank loan (and employment verification)  ²  If Stack had been an independent contractor and was subsequently “fired” by his principal, my hunch is it would have taken him less time to file a claim for unemployment compensation than it takes Apolo Ohno to finish short track. ³  Indeed, §1706 was included in TRA ‘86 because the CBO had estimated that the government was losing up to 30% of taxes because independent contractors were either not reporting all of their income on their tax returns or were claiming fraudulent or questionable deductions against that income. 4   Like all tax protestors, Stack knew that once the IRS had collected his taxes through payroll withholding it would never give it back to him based on previously refuted tax protestor arguments. Consequently, his only chance of avoiding taxes was to control his own tax payments and then use his frivolous arguments to evade or at least defer paying taxes.

Stack's manifesto offers insight into his personal journey as a tax protester - and into the large and growing movement that attracted him. Passages of Stack's manifesto suggest that he was involved in a notorious home church scheme that was popular in the part of California where he lived before he moved to Texas, MacNab said. Stack wrote that he was part of a group who held tax code readings and "zeroed in on a section relating to the wonderful 'exemptions' that make institutions like the vulgar, corrupt Catholic Church so incredibly wealthy." He said they had "the best high-paid experienced tax lawyers in the business." MacNab said Stack likely was referring to a notorious scheme run by lawyers William Drexler and Jerome Daly. It was based on the idea that citizens could establish themselves as a church and gain the same tax exemptions afforded to religious institutions. The scheme didn't work, and Drexler and Daly were disbarred and imprisoned. If this was the operation Stack was referring to, it may have been a turning point in his life. He wrote: "That little lesson in patriotism cost me $40,000+, 10 years of my life, and set my retirement plans back to 0. It made me realize for the first time that I live in a country with an ideology that is based on a total and complete lie." This inspired him to take action, write to politicians and meet with likeminded anti-tax protesters. He wrote: "I spent countless hours on the L.A. freeways driving to meetings and any and all of the disorganized professional groups who were attempting to mount a campaign against this atrocity." His anti-tax and anti-government beliefs may also have been fueled by Section 1706, an obscure and relatively unknown change in the tax code that focused on his industry and went into effect in 1986. Section 1706 essentially removed technical workers like software engineers from a safe haven classification of "self-employed consultant," making it easier for the IRS to challenge how Information Technology companies classified their employers. An association of IT companies and industry professionals, now called TechServe Alliance, was created to protest the changes in tax law that it says singled out the industry. "It made the whole business riskier for people using independent contractors because it favored the so-called employment business model," Mark Roberts, TechServe CEO, told FoxNews.com. "It created havoc on a number of folks." Roberts was quick to condemned Stack's behavior as "an act of a very, very sick individual." "I don't see a long-term lasting effect, just a troubled wayward person acting in response to a legitimate issue. But I don't think that actually impacts the issue," Roberts said. Noting that Section 1706 was passed years ago, he added: "We still resent the fact that it singles out the industry, but folks have basically learned to adapt. It's kind of been awhile since this was a burning issue in the industry."

Joe Stack's adult daughter, Samantha Bell, spoke to ABC's "Good Morning America" from her home in Norway. Asked during a phone interview broadcast Monday if she considered her father a hero, she said: "Yes. Because now maybe people will listen." Authorities say Stack, 53, targeted the IRS office building in Austin on Thursday, killing employee Vernon Hunter and himself, after posting a ranting manifesto against the agency and the government. He apparently set fire to his home before flying his plane into the office building. Hunter's son, Ken Hunter, said he's alarmed by comments that the pilot was a hero. "How can you call someone a hero who after he burns down his house, he gets into his plane ... and flies it into a building to kill people?" Hunter told ABC." "My dad Vernon did two tours of duty in Vietnam. My dad's a hero." Bell said she offered her deepest condolences to Hunter's family. She said her father's last actions were wrong. "But if nobody comes out and speaks up on behalf of injustice, then nothing will ever be accomplished," she told ABC. "But I do not agree with his last action with what he did. But I do agree about the government,"

"I like to say I gave up an eight-minute commute for an eight-hour commute," he says wearily, running a hand though salt-and-pepper hair as he watches his two sons play basketball for the first time this season. After the aging General Motors plant where he worked for 23 years was idled about a year ago, Hanley faced a Hobson's choice: Stay with his family and search for an autoworker's salary ($28 an hour) in a county where more than 40 percent of its manufacturing jobs disappeared from 2006 to 2009. Or hang on to his GM paycheck and health insurance and follow the job, no matter where it leads. In his case, it led to Fairfax, Kan., the same place his brother and two brothers-in-law — also GM workers, and now his roommates — landed. For others, it has been Indiana or Texas. The long commute is not just a story of hard times, tough choices and a shrinking American auto industry. It's also a case study of what happens when an aging industrial town loses an anchor, when workers too old to start over and too young to retire are caught in a squeeze and when economic survival means one family, but two far-flung ZIP codes.