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July 17th Motions

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Lou Dobbs

Apr 26, Motion to Dismiss.

The government opposed on
May 24

Schiff replied on May 27, 2005.
This motion and the reply, expose the entire fraudulent character of the federal income tax and it's criminal enforcement by the federal government.

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Las Vegas Tribune April 1, 2005

"Insanity" Defense

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Irwin Schiff
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Since the government has succeeded in closing Freedom Books, Irwin Schiff's books can be purchased from:

We have been getting calls from people who have had specific problems in three areas involving income taxes

  1. Attempts by the IRS to lien and levy their property
  2. The receipt of IRS Deficiency Notices requiring them to petition Tax Court in order to contest the erroneous amounts of taxes and unwarranted penalties being proposed
  3. Offers of a Collection Due Process Hearing (CDP Hearing) prior to seizure.

For the last year or so I have avoided selling my informational packets which were designed to enable you to protect yourself (to some degree) from the government’s criminal enforcement of the income tax.   To prevent me from doing so, the government got a federal judge to enjoin me from selling The Federal Mafia; however, the injunction went vaguely and lawlessly beyond that.  If you will read that Injunction Order (especially pages 33 and 34) seen here you'll see what I mean. 

Since the alleged purpose of the Injunction was to prevent me from providing information that might cause you to stop paying income taxes altogether, I believed the bulk of my informational packets – which do not focus on this particular issue - fell outside the scope of that Injunction.  However,  I did not want to risk being arbitrarily held to have violated  the terms of my injunction (and sent to jail),  since I know how federal judges punish people even when they have done no wrong  -  as the imposition of the Injunction itself proves.

In any case, the three situations described above have nothing to do with not paying income taxes.  As a matter of fact, people have contacted me who have actually been paying income taxes (and who have none of my material), but who simply did not know how to deal with these situations – and the problems caused by them - when confronted by them.

Suffice it to say that the IRS violates every law in the Internal Revenue Code that are related to each of these three issues (which you should have already figured out just from the information now posted free of charge on my web cite) but unless you can cite chapter and verse (and effectively convey this information to third parties), you will probably end up being another victim to IRS predators.

Instead of having convenient packets and tapes of information available to help people in these situations, I have had to arrange time consuming consultations which have, nevertheless, allowed me to include extensive disclaimers.

All of the information now posted on my website (which was not there when the Injunction Order was issued) - has allowed me to warn and ask people with whom I have consulted  “Do you understand  that the government claims that everything I might tell you about the income tax is not true and might even constitute tax evasion?  Do you realize I may even be delusional with respect to my income tax beliefs? Have you read all those government pleadings now posted on my web site that claim everything I say about income taxes is wrong? Do you understand I am now being criminally prosecuted because of my views on income taxes?   Well before you adopt any of my suggestions regarding income taxes, I advise you to read those government pleadings...”

Based on such a warning and disclaimer (now included in all my packets) how could I mislead anyone regarding my views on income taxes and whether or not they are legally legitimate?   Practically everything I might tell people about income taxes has already been extensively “refuted” by the government (in many cases by two sets of government tax lawyers and a Magistrate Judge to boot) all of which are now posted on my own web site!

Of course, I have also posted my views as to why I think those government positions are all wet; however, the you certainly have the right to decide whose positions you believe, and decide for yourself who is telling the truth!

Since my trial date is now drawing ominously near, I have no time to devote to consultations, so  - because of what I have stated above -  I have decided to make this information available in packet form, and I am making the following packages available (but not presently from my website)

You should have already discovered from all of the information now posted on my website that IRS agents have absolutely no legal authority to do anything  in connection with income taxes – much less lien and seize property in connection with that tax.  So based on all that free information, you shouldn’t even need to buy this Packet.    However, the Packet (and  its one hour tape) contains methods, letters, and procedures for dealing with third parties (such as employers, banks, and brokerage firms)  who the IRS is trying to intimidate into turning over your money based on a benign “notice of levy” that  third  parties can immediately  throw (with impunity)  into the nearest trash can.  However, most third parties don’t know this, and., in many cases, (since they have generally honored them in the past) - they don’t want to know it.   The Packet contains numerous documents and information that should stop all IRS liens and levees which, remember, are illegal to begin with. One document alone should stop all IRS attempts to seize your wages dead in its tracks.   But that does not mean it will - for reasons I just described.   It all depends on how effectively and forcefully you use the material, though it is not at all complicated.  However, some third parties are so fearful of the IRS (which is what the IRS counts on in extorting your money from third parties) that they would literally put a gun to your head and get your money that way, if told to do so by the IRS.    However, the material should work and the packet should pay for itself just in the time it saves you in assembling the material – overlooking the money it will save you if it works, as it should.

The “Deficiency Notice” (and the ridiculous procedures connected with it) represents the heart and sole of the government’s elaborately constructed income tax scam.    Those who do not file income tax returns, or who file returns, but do not show a tax due – fall, by statute, outside the enforcement provisions of the Internal Revenue Code (See footnote #1) If the government wants to collect income taxes from such persons, it can only do so by filing civil laws suits against them for the amount of income taxes it claims is due – as required by 26 U.S.C. 6501 (c) (1) & (3).  However, since the government does not want to initiate such civil law suits (besides being costly and time consuming, the burden of proof would be on the government, rather than on those who contest “deficiencies” in Tax Court), it constructed an elaborate scam involving  phony “Deficiency  Notices,”  and a phony court called the U.S. Tax Court. (See footnote # 2)    To further verify this scam you need only read  § 6011 which defines a “deficiency” as “The amount shown as the tax by the taxpayer upon his return, if a return was made  by the taxpayer and an amount was shown as the tax  thereon…” So, if you did not file an income tax return or filed one but did not show a tax “thereon” no deficiency, in such instances, can exist. Therefore, all alleged “deficiencies” in those instances were fabricated by the IRS.  (When I say “IRS,” I mean the U.S. government. Many Americans somehow think there is a difference between the two).

Therefore, I have designed a suggested Petition for each situation – both of which are included in the Packet.   These Petitions had to go through some 6  or 7 refinements  in order to deny IRS tax lawyers and Tax Court “judges” the ability to reject them, based on the fabricated claims that they asked for “relief that could not be granted”  or that  they  “failed to raise issues of fact” that would permit the Tax Court to consider them.    I do believe my current petitions: (1) cannot be rejected by the Tax Court, nor (2) responded to by the IRS lawyers - without giving those who file them the basis of a sure fire motion for summary judgment.

Having said that, I must remind you that initiating a Tax Court petition is tantamount to initiating a civil law suit - which should reveal the total absurdity of the income tax to begin with.  The American public has permitted the federal government to adopt a tax that requires waitresses, truck drivers, physicians, ball players, the aged, infirmed,  and handicapped,  to suddenly acquire the litigating skills of professional lawyers in order to protect themselves – even when the taxes and penalties sought to be assessed, have clearly been fraudulently and illegally determined.

Remember, in going to Tax Court you will be opposed by IRS tax lawyers who do nothing else but litigate in Tax Court – and you will probably be doing this for the first time with many of you not knowing anything about civil litigation and/or how to take advantage of “discovery” (or even understanding what that term means) which is available to you in such Tax Court litigation.   Talk about an unequal contest!  However, I would not even suggest that anyone even enter such a contest (which is why, for many years, I attempted to provide methods for avoiding it) unless I didn’t believe you would be entering it with a royal flush as against the government not even having a pair of deuces.  However, even having said that – any person filing such a Petition must learn something about civil litigation (salient parts of which are included in the Packet) by at least reading a book on civil litigation, as well as familiarizing themselves with some of the 300 rules of Tax Court – salient portions of which I also try to include in the Packet.  (Thus again revealing the total absurdity of this whole situation.)  Should you choose not to challenge the “deficiency,” the IRS will assess the fraudulent “deficiency”  and attempt  to collect it on the basis of of benign liens and levies – in which case, you will have my “Lien and Levy” and “CDP” Packets to fall back on (See footnote # 3)   However, I do believe it is possible for some people to “Cut them off at the pass,” with my “Deficiency” packet.  And while I can guarantee that all of the information in it is legally correct and actually “fool proof” – I can not guarantee that the petitions will work. That will depend on your skill and ability in using them, and your refusal to be intimidated by Tax Court judges who will be struggling to avoid their hooks.        

Footnote 1: Actually those enforcement provisions can not apply to anybody, but for my purpose here, I will assume that they can apply in all other cases, which, remember, is not the case.

Footnote 2.  The U.S. Tax Court is, for all intents and purposes, an extension of the IRS itself.  For proof of this see, Freytag v. C.I.R., 111 S.Ct. 2631 (1991),  relevant excerpts from which are included in this Packet.  

Footnote 3. Remember, Tax Court “determinations” are not “judgments” issued by a court of law, so their “determinations” cannot be enforced by U.S. marshals.  They can only be enforced by IRS agents who have no legal authority to enforce anything.  So you can see the double scam at work here. So, while Tax Court “deficiency” determinations are legally unenforceable (for reasons I need not get into here), but can only be enforced by IRS agents who are not authorized to enforce anything, does not mean you should allow them to be issued against you unopposed - since untold billions are extracted ever year from the public pursuant to such benign “determinations”.  And despite their benign character, once they have been issued against you, you will be compelled to spend time and energy protecting yourself from them – and perhaps without success.  So, in my view, they should be directly challenged and opposed in the manner made possible by my suggested Petitions.     

In 1997 the Senate Finance Committee conducted a highly publicized, and televised investigation of the IRS in which the American public was made dramatically aware of the extensive abuses being perpetrated by the IRS against the public – so much so, that the than acting Commissioner was compelled to make a public apology to the Committee (and thus indirectly to the American public) for the abuses being uncovered.   The actual Commissioner had resigned shortly before the investigation took place, so she would not have to admit to the Committee that she had merely been following what, for years, had been standard IRS procedures.  

            So as a result of these highly publicized disclosures, Congress believed they were compelled to do something, so they passed the IRS Restructuring Act of 1998.  Central to this new law were the passage of  26 U.S.C. 6320 and 6330 which created “Collection Due Process” hearings, in which the public was to be assured “that the requirements of any applicable law or administrative procedure have been met” before the IRS could seize property pursuant to § 6331 of the IR Code. (See footnote # 1)  Since the IRS seizes property in total violation of all law and all procedures contained in the Code – (and cannot even produce the documents these laws “require” it  to produce) there was no way the IRS could comply with these laws.  However, in the years immediately following the passage of these laws, the IRS provided these hearings and pretended to comply with the law, which they obviously could not, and did not do.  Since the law also provided for court appeals in the advent of an adverse determination, most of those who requested CDP hearings (and understood what the law required the IRS to provide) were compelled to appeal to either a district court or the Tax Court as a result of getting a totally unwarranted CDP, adverse determination.  (See footnote # 2)

However, both such courts generally (though there were some exceptions) turned a blind eye to such appeals and sustained such adverse determinations even when they were totally unwarranted.  However, in the last few years (since the public has now largely forgotten those TV publicized hearings) the IRS has now totally abandoned any pretense about complying with these laws, to any degree whatsoever.    For example, those now requesting such hearings (since they are generally informed about them prior to the IRS initiating § 6331 seizures and immediately after liens against them are filed (See footnote 3) are now told that: (1) they are only entitled to telephone hearings; (2) they have to comply with certain conditions in order to get a CDP hearing; and (3)  the sole purpose of the hearing is for them to suggest “alternative methods of payment”   However none of these statements is true.  The regulation states that when a hearing is requested, it will be held at the IRS office nearest the individual’s residence, or, if that is inconvenient, the individual can request a telephone hearing.  So a telephone hearing is only authorized if the individual requests it.

Yet now the public is told that this is the only type of hearing available to them.  In addition,  neither in the a law nor in its implementing regulation is there any suggestion that a person has to do anything other than merely request a hearing in  order to get one.  And both the law and its regulation list some lists some 5 different issues that can be raised at such a hearing including the fact that “The person may raise at the hearing any relevant issue relating to the unpaid tax or the proposed levy.”  And both the law and its regulation “require” the IRS to produce certain documents that the IRS simply cannot produce – so how can the IRS comply with these laws?  They cannot.  And our experience in this area (as well as the current failure of the IRS to comply, to any degree, with these laws) has enabled us to put together a Packet that should stop any adverse determination from being issued or knock them out on appeal, if they are issued. (See footnote 4)

 Again, I must say that while the Packet should do these things, I cannot guarantee that it will.  First of all, you have to file both your request for the CDP hearing and any appeal within 30 days of both notices.   The Packet comes with a sample appeal which must be tailored to fit your particular circumstance; however, without such a sample appeal to guide you, I cannot see how anyone could get their appeal in within that 30 day period, since such 30 day period also includes the time it takes for the determination to reach you – which is why the IRS believes it can issue unwarranted, adverse determinations.   They believe few people will be able to file a timely appeal within that 30 day period. And of course, for this material to work, you have to use it effectively as well as being able to handle an appeal of an adverse determination.  As you can see the government has done all of this to enable the IRS  to illegally collect income taxes,  while making it extremely difficult (but not impossible, if you actually know the law and how to apply it in your favor) for the public to protect itself. It is not for no reason my last book was entitled “The Federal Mafia: How It Illegally Imposes and Unlawfully Collects Income Taxes.” (See footnote #5)    So the public has only two choices.  They can either pay this non-existent and economically and socially destructive “tax,” or they can fight it.  While I can certainly sympathize with those whose circumstances compel them to elect the former, my material is designed to help those who chose the later.                    

 #1.  Section 6330 begins, “In general.  No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made.”  Since the Secretary (or his legal delegate) will never make such a “notification,” this one line in Section 6330 should ALONE effectively bar ALL IRS liens and levies.  However, since the public is largely  unaware of the provisions of section 6330 (let alone of the existence and  significance of this one line in that statute) the IRS is even making seizures, without informing such persons of their right to a CDP hearing as required by section 6330.

#2    Appeals involving taxes and related penalties have to be appealed to Tax Court, while the imposition of frivolous penalties have to be appealed to district courts.  So, if a person (a waitress, for example) were hit with an adverse CDP determination, involving an erroneous $3,000 tax assessment and related penalties, and an erroneous $500 frivolous penalty, she would have to initiate two different civil law suits in two different courts and pay filing fees of about $150 dollars in order to contest $3,500 in totally unwarranted federal tax and penalty claims.   How much more ridiculous could a situation be?  And how much longer will the American public tolerate it?  

 #3   In connection with fraudulent IRS “liens” (actually benign “notices of liens”), notification of a persons right to a CDP hearing must be given within five days after the filing of  these phony and unauthorized “liens” by  the IRS.  County recorders will now record these benign “notices of liens,” as if they were legitimate “liens,” in clear violation of  the “Uniform Federal Lien Registration  Act” adopted by thirty-five states, as well as the laws of those states that have not adopted this Act,  –  and  will be picked up, erroneously,  as such,  by credit reporting and escrow agencies and agents.     

 #4  This will prove somewhat easier for those who have filed no returns at all or who filed returns showing no tax due – though even people filing traditional returns can knock out the IRS at such hearings,  assuming they use the material effectively.   Based on certain improvements we have made in our approach to these “hearings”; and armed with better ammunition then we had before;  and based on the IRS’ current policy to totally misrepresent these laws and to refuse to comply with them in any way, has provided us with a better opportunity to take advantage of these laws than we had before.

 # 5   All of the above and the material now posted to my web site should have already convinced you that when you deal with the federal government (and all of its minions) you are dealing with America’s greatest source of organized crime.  However, this is still only the tip of the iceberg.  For a greater understanding of this phenomenon, I urge you to read The Biggest Con:  How the Government is Fleecing You,  available from Freedom Books. 


The Federal Mafia
In The Federal Mafia  Schiff introduced procedures (based upon what the law itself allowed) that enabled the public to protect itself from the federal government’s criminal enforcement of the federal income tax.  Because the government did not want the public to learn about these procedures – it  decided to throw the 1st Amendment out the window (click here and read about the “hearing”) and enjoined Schiff and Freedom Books from selling the book, so you will have to get the book from some  source other than Freedom Books.  Try your local library.  However Irwin Schiff is available for personal consultations.

Was $38

Freedom Packages

The "Beginner's Special   No longer available

Because the government does not want the American public to find out how to protect itself from the government’s lawless  enforcement of the income tax (though the laws themselves are okay),  we are no longer offer the “Beginner’s Special, ” The “Beginner’s Special” consisted of “The Federal Mafia," a 5 1/2 cassette seminar, and a unique, color-coded Constitution.  However, you can still buy the Constitution separately, until we are enjoined from selling that. 

Was $80


Businessman's Special

Included: "The Federal Mafia," a 3 1/2 video seminar with over 40 supporting documents, and the Internal Revenue Code itself.  However you can still purchase the Code separately. It comes   tabbed, color coded, and highlighted. You can hand it to your  CPA or tax lawyer and ask them to show you the law that requires you to pay income taxes. If they find such a law be sure to fax it to us -  since no one at Freedom Books has been able to find such a law even though we have been looking for it for over 20 years.  We have found laws that require you to pay alcohol taxes, beer taxes, wagering taxes, gasoline taxes, tobacco taxes, firearms taxes, but we can’t seem to find the one that says you have to pay income taxes.   So help us out on this, will you?

Was $250


Mini Freedom Package

Includes the Federal Mafia, The Hoax, The Con, The Swindle, Economy, Moltz, How Anyone, Best of Schiff, Secrets Video, Cassette Seminar, Schiff Reports 3,4,5, and 6, Lien and Levy Pkt., Audit Pkt, W-4 Pkt., Letters and Lawsuits CD, Code Book

Was $795

Freedom Package

Freedom Package  No longer available

Includes the Federal Mafia, The Hoax, The Con, The Swindle, Economy, Moltz, How Anyone, Best of Schiff, Secrets Video, Cassette Seminar, Schiff Reports 3,4,5, and 6, Lien and Levy Pkt., Audit Pkt, W-4 Pkt., Letters and Lawsuits CD, Code Book.  Also includes the Due Process Toolkit, Series 7,  The Power to Destroy and Back Yard Role Play

Savings on the Freedom package are approximately 20% compared with items purchased separately.

Was $1060


“Summary Package Unavailable now:

 It includes two tapes. One is a 1 ¾ hour “Summary Tape” that combines material from my books, seminars, and “Schiff Reports” in a simple, powerful track . I believe it will allow you to obliterate the IRS in every setting  (including Tax Court, if you incorporate this material in “discovery”) especially in situations where you filed a “zero” return. or no return at all.

The track is so simple, I can’t see how anyone can fall off of it. Also included is a 1 ½ hr. tape of my recent arraignment. You can hear how I raised the central issue contained in the “Summary Tape,” and the refusal on the part the Magistrate judge to deal with it, as the law required her to do.

The District Court will have to deal with the issue at some point prior to trial – which I believe, should stop the trial from even taking place. However, when you deal with the federal “Mafia,” merely having the law on your side is not always enough. The Summary Package is $95.00 (plus UPS charges) and is also available on CD. Don’t delay, order your “Summary Package” today!

Tape Version $95
Not Available


CD Version $95
Not Available


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