4-08-04

Show Me The Law” And I Will Plead Guilty

Schiff Makes Offer To DOJ On 33 Criminal Tax Charges
Arraignment Scheduled For April 14th


On March 24 a federal grand jury in Las Vegas handed down a 33-count indictment against Irwin Schiff and two of his associates, Cindy Neun and Larry Cohen. The indictment alleges an array of income tax crimes including Willful Failure to File, knowingly filing false income tax returns, income tax evasion, advising others to file bogus returns, and conspiring to defraud the Government of income tax revenues.

On April 1, Schiff responded to the indictment with several motions including an offer to plead guilty to all charges if the government will produce at his arraignment the U.S. tax statute that specifically makes Schiff “liable” for payment of “income” taxes. (.pdf format)

The core legal argument of Schiff's motion is that under U.S. law, as currently written, and despite the unambiguous language of virtually all other federal tax statutes which DO specifically impose a legal obligation to pay, NO such statutory language exists that imposes a legal liability to pay federal income taxes.

In his short motion, Schiff cites the federal tax case of Botta v. Scanlon 288 F.2d 504, 506 (1961) which clearly states:

Moreover, even the collection of taxes should be extracted only from persons upon whom a tax liability is imposed by some statute.” (Emphasis added)

Schiff also cites Higley v. Commissioner, 69 F2d 160 where the Court stated:

Liability for taxation must clearly appear from statute imposing tax.”  (Emphasis added)

Schiff goes on to cite the unambiguous federal statutes that impose the legal liabilities for the federal wagering, tobacco and alcohol taxes. He concluded his motion:

“Therefore, if the Government will simply produce at my arraignment a Code Section that similarly makes this defendant 'liable' for income taxes in the same clear and unequivocal manner as Code Sections 4401, 5703 and 5005 [that] make persons 'liable' for Federal wagering, tobacco, and alcohol taxes, this defendant will plead guilty at his arraignment and save himself and the government the expense of a trial.”

Schiff's other motions ask the Court to Dismiss the charges based on: (Note: .pdf format)

Schiff is currently the target of a number of simultaneous IRS enforcement actions, both civil and criminal. Last year IRS agents raided his offices under a questionable warrant and seized many of the legal materials, research and evidence Schiff was using in his defense against actions previously filed against Schiff.  The government has not returned any of these seized materials and Schiff has been denied their use in his legal defense efforts.

Schiff's public appearances and book, “The Federal Mafia and How the Government Illegally Imposes and Unlawfully Collects Income Taxes” were banned by federal court order for most of last year until Schiff's appeal to the 9th Circuit Court of Appeals and intervention by the ACLU on Schiff's behalf where they challenged the authority of the government to censor the book and Schiff's public speeches.  As court filings show, although the "Federal Mafia" is clearly a damning analysis of U.S. tax law, Supreme Court decisions and unlawful IRS enforcement actions,  it is "protected speech" and cannot be banned.  The Ninth Circuit has not yet ruled on this matter.



Central to all of Schiff's work is his incontrovertible legal research that shows that even if there were a law making individuals liable (which there is not), “income” (i.e., personal “wages and salaries” in the common vernacular) -- is not, and cannot be taxable because the consistent and repeated rulings of the U.S. Supreme Court have held that the legal definition of “income” is a “profit or gain” arising out of corporate activity or privilege.

WTP recommends that everyone read these concise, cogent pleadings filed by Schiff that go to exposing the heart of the income tax fraud and the complicity of the Courts in conspiring to prosecute and tyrannize innocent Americans.

Irwin Schiff and his associates are scheduled to be arraigned in Las Vegas District Court next Wednesday, April 14th. WTP supporters are urged to attend this important hearing.

For more information about Schiff or to obtain his book, “The Federal Mafia”, please visit his website at www.paynoincometax.com.
 

Read Schiff's offer to Plead Guilty if the DOJ Will "Show Him The Law!"

See Schiff on WTP-tv when he visited tax attorneys and professionals in New York City as part of a FOX News story seeking the law that makes him liable...

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