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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.

The CNCI consists of a number of mutually reinforcing initiatives with the following major goals designed to help secure the United States in cyberspace: To establish a front line of defense against today’s immediate threats by creating or enhancing shared situational awareness of network vulnerabilities, threats, and events within the Federal Government—and ultimately with state, local, and tribal governments and private sector partners—and the ability to act quickly to reduce our current vulnerabilities and prevent intrusions. To defend against the full spectrum of threats by enhancing U.S. counterintelligence capabilities and increasing the security of the supply chain for key information technologies. To strengthen the future cybersecurity environment by expanding cyber education; coordinating and redirecting research and development efforts across the Federal Government; and working to define and develop strategies to deter hostile or malicious activity in cyberspace.