. wrote: do recall Banister saying something many years ago about putting the cash he wasn't paying in taxes into a bank account. Sort of an "escrow" in his own mind.
Perhaps he thought it would contribute to the illusion that he was pursuing legitimate, principled positions instead of a bunch of frivolous nonsense. Look at me! I'm different. I'm too stupid to file and pay when I should have, but I'm ready to pay if I'm wrong. I'm smarter than your garden-variety TP.
I remember reading something similar to that, and at the time I knew this was idiotic on his account for the reasons you outlined: When he failed (not "if") he was going to owe more than what he would have if he had just paid up.
If Banister was smart and confident about his de-taxation theories, he would paid the taxes in full when he filed the returns, and then filed a claim for refund and litigated the claim. But he didn't, simply because deep down somewhere Joe knew he wasn't right and couldn't win.