On April 26, 2005 Schiff filed a Motion to Dismiss, which the government opposed on May 24, and Schiff replied on May 27, 2005. The motion and the reply expose the entire fraudulent character of the federal income tax and it's criminal enforcement by the federal government.

Irwin Schiff's 2004 "ZERO" Tax Return

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Get it NOW!


Do we still have a First Amendment?

The following is the first page of a 35 page Preliminary Injunction issued by U.S. District Court Judge, Lloyd D. George, barring me from selling my book:  "The Federal Mafia",  "How the Government Illegally Imposes and Unlawfully collects Income Taxes"



To read the entire Injunction, in PDF format, click here.  To get Acrobat PDF reading software for free click here.

Very Important !

The following documents, Schiff believes, should stop any and all government criminal and civil procedures involving income taxes.

On April 26, 2005 Schiff filed a Motion to Dismiss, which the government Opposed on May 24, 2005 to which Schiff Replied on May 27, 2005.

For an excellent condensation see this Las Vegas Tribune article.

I am immediately appealing this Injunction to the Supreme Court to find out
for sure if the 1st Amendment no longer exists in America.


And to be on the safe side and not risk incarceration for contempt, for allegedly violating the Court’s Order, I am not selling any of my other informational packets and tapes until I can get clarification from Judge George as to what information I can, and can not sell.    The Order itself is not clear.  (Can you believe that an American citizen now has to worry about things like this? But more on the Injunction further on, let me get to my pending criminal trial and civil litigation) 


I believe that the pleadings and other documents now posted to this web site make it pretty clear that the government has for over 50 years been illegally prosecuting people in connection with income taxes in violation of:  (1) its taxing powers as contained in the Constitution; and (2) the actual laws as contained in the Internal Revenue Code itself.  It has been able to do this, I suggest, because of the duplicity and lawlessness of the federal judiciary and the Department of Justice   In short, I believe that if the American public knew what has been going on, practically the entire federal judiciary would be behind bars, along with practically every tax lawyer employed by the Justice Department.  However, that is merely my opinion, you can read the following pleadings and make up your own mind.    


Two weeks before my April 14, 2004 arraignment, I filed four motions to dismiss all of the criminal charges filed against me.  The Memoranda of Law I filed to support those motions explain why I concluded that federal district courts lacked subject matter jurisdiction to prosecute me (or anyone else) for  alleged income tax crimes,  because: 

(1) No law makes me “liable” for income taxes;

(2) The income tax is not “traceable” to any power given to Congress by the Constitution to “lay and collect taxes”;

(3) The indictment were secured by fraud, because U.S. attorneys fraudulently misled the grand jury concerning the legal meaning of “income” as that term is used in our revenue laws;

(4) There is no provision in the Internal Revenue Code that gives federal courts jurisdiction to prosecute anyone for alleged criminal violations of our income tax laws.

Naturally, the government disagreed with all four of my conclusions.  On October 8, 2004 the Government filed it's answer opposing my four motions (click to read its Response). On November 23, 2004 I filed my Reply to the Government’s Response. By clicking here you can read my Reply.  

On December 3, 2004 U.S. Magistrate Judge Lawrence R. Leavitt filed his “Report” recommending that U.S. District Court Judge Kent J. Dawson deny my four motions to dismiss.  Please read U.S. Magistrate Judge Leavitt’s “Report” and my “Reply

Read my Motion to Suppress all of the alleged evidence the Government confiscated in its Feb. 11, 2003  raid on Freedom Books. My Memorandum of Law argues that all such IRS searches and seizures  are illegal on a variety of grounds, which (if my arguments are correct), means that untold numbers of Americans have been prosecuted and convicted based upon illegally acquired evidence. On December 21, 2004, U.S. Magistrate Judge Lawrence R. Leavitt filed his “Report”, contesting my claim and recommending that U.S.D.C. Judge Kent J. Dawson deny my "Motion to Suppress".  To read my reply to his report click here.

Apart from the federal government filing criminal charges against me, it also filed a civil lawsuit against me seeking to reduce to judgment some $2.4 million in income taxes, fraud and interest penalties it claimed I owed for the years 1979-1985. As I argue in my pleadings, I do not  owe the Government ONE DIME for any of those years. The government sought to reduce to judgment assessments (which I claimed were both fraudulent and time barred) it had made against me for those years. The actual taxes I allegedly owed for those years amounted to about $300,000.   The government now seeks to extract from me an amount in taxes and penalties that would exceed IN MULTIPLES what I could have conceivably grossed for those years.    

What medieval tyrant ever sought to extract from a conquered enemy far more in tribute than the vanquished nation could conceivably possess?  But the pleadings I filed in this case, reveal, I suggest, why federal courts do not have subject matter jurisdiction to proceed against anyone either criminally or civilly in connection with income taxes.    

The taxes I allegedly owe for 1980-1985 were based on coerced tax returns I filed during a contrived probation violation hearing in the hopes that they would save me from being sent back to jail for allegedly violating the terms of my probation – which would be completed in only a week or so.  (See The Federal Mafia pp 281-283 for a full explanation) The taxes I allegedly owe for the 1979 are based upon a sham Tax Court determination (See The Federal Mafia pp 260-263), but were, in any case, no longer collectable, as explained in my Rule 59 pleading.  In any case, for a variety of reasons, I was entitled to have an impartial jury decide the entire matter. Instead, the government moved for a summary judgment, so the controversy could be settled, not by an impartial jury, but by a lone federal judge, who could be expected to be less impartial than a jury of private citizens.  Time and again federal courts have ruled that when a constitutional right collides with the government’s alleged  “need” for revenue, it is the constitutional right that must yield.   

On June 13, 2004 U.S. Federal Judge, Philip M. Pro granted the government its summary judgment. In moving for summary judgment the government literally buried me in a variety of legal pleadings and documents, which had to be addressed if I were to defeat its motion. Eventually, I discovered that: (1) the statute the government used to impose the fraud penalties could not apply to me on any basis, and (2) Judge Pro had based his ruling on a legal assumption that simply could not apply in this case. Therefore, his summary judgment in my view is clearly void as a matter of law just on these two grounds alone. Both issues are fully set forth in the documents that I have now posted to this website.

Since I believe that Judge Pro’s ruling is erroneous on a variety of grounds, on July 20, 2004 I moved that he “alter, amend, or vacate” his ruling pursuant to a Rule 59 motion. On September 3, 2004, I filed another motion requesting that he dismiss the government’s lawsuit altogether because I believe he lacked subject matter jurisdiction to even hear this case

On August 13, 2004 the government answered my Rule 59 Motion.  I Replied on September 3rd (click here for my Reply). On September 16, the Government answered my motion to dismiss for lack of jurisdiction, which I answered on September 3, 2004. (Click here for my answer) On January 18, 2005 U.S. District Judge Philip M. Pro denied without comment, my rule 59 motions, and also denied without comment my motion in connection with his alleged lack of jurisdiction.  Since he gave no reasons to support these decisions, on Jan 27th, 2005 I filled a motion requesting  “Findings of Fact and Conclusions of Law.”  In any case, I have already served notice that I am appealing both of his rulings to the 9th Circuit Court of Appeals.

All of this information can be accessed by clicking the items listed below. 

In addition I have filled numerous other pleadings in connection with the above litigation.  I am in the process of posting these additional pleadings and the government’s responses to this web site.  To get to these pleadings and to find out how the government and the court may have responded click here.

To view these documents you'll need the free Acrobat reader - available
hereThe following are review of Irwin's pleadings.  The government's responses and pleadings are available above.


Schiff’s Reply as to why all criminal charges against Cindy Neun, Larry Cohen, and himself must be dismissed, because federal courts have no subject matter jurisdiction to criminally prosecute anybody for alleged income tax crimes


Read Schiff’s Reply to Magistrate Judge Lawrence R. Leavitt’s “Report” in which he recommends that the Court deny Schiff’s four motions.


Schiff’s Motion to Suppress all evidence gathered as a result of an illegal IRS “search and seizure,” showing why all such IRS “search and seizures” are illegal.


Read Schiff’s Reply to Magistrate Judge Lawrence R. Leavitt’s “Report” in which he recommends that the Court deny Schiff’s four motions.


Schiff’s Reply as to why Judge Pro had no jurisdiction to award the Government a $2.6 million summary judgment involving income taxes.


Schiff’s Reply why Judge Pro should “alter, amend, or vacate” his giving the Government a $2.6 million summary judgment, when clearly, the Government’s entire lawsuit should be thrown out for fraud. (Rule 59 Motion)


Schiff’s pre arraignment offer to plead guilty


Is America really a "great country"?



Getting back to Judge Lloyd D. George’s Preliminary Injunction,  it appears from his Order and other statements he made at the Preliminary hearing that if I cut out certain pages from  “The Federal Mafia: How The Government Illegally Imposes and Unlawfully Collects Income Taxes, I might be able to sell a sanitized version.

 Apparently by advertising other books and tapes in the back of  this book I converted the book  to “commercial speech,” thus denying it 1st Amendment protection. (Does this make sense to anybody?)


Therefore, for now, Freedom Books will only sell my other books and such related books as: (1) the Internal Revenue Code (unless I am enjoined from selling that too); (2) Title 28; (3) 26 C.F.R, a 5-volume set;  (4) Sen. William V. Roth’s book, “The Power to Destroy” (Its dust jacket claims that the book contains “Shocking revelations about the IRS…[such as] … How the IRS – with near absolute authority granted by Congress – plays judge, jury, and executioner, depriving countless taxpayers of basic rights.)”


It was Roth’s Senate Committee that investigated the IRS in 1997 and uncovered wide scale IRS abuse of taxpayers); and (5) the book “Fundamentals of Litigation For Paralegals.” (Incredibly, the government has passed a law that compels all Americans to acquire the litigating skills of professional lawyers.  How else can you fight the “deprivation” of your rights that Senator Roth speaks about?)  I will also still sell (for $5.00) my color - coded Guide to the Constitution of the United States and Declaration of Independence.  One cannot help but feel a twinge of nostalgia upon reading the Constitution, since it poignantly reminds us of days gone by.  All of these books are available on my Online Store.


It's also important to note that in my appeal to the 9th Circuit my lawyer did not argue the merits of my beliefs.  He could only argue that regardless of what my book said, it was protected by the 1st Amendment. If he argued the merits of my beliefs he would have been sanctioned by the court, since my beliefs are not in accord with what appellate courts have ruled our tax laws say, and lawyers are apparently bound by what appellate courts say the law is  – and cannot argue otherwise.


This is one of the reasons I am representing myself in my pending criminal trial since no lawyer can argue the merits (if any) of my income tax beliefs in federal courts or they will be sanctioned.


Along these lines, I cannot see how my beliefs on income taxes can mislead anyone.  Apart from checking my beliefs against the law itself - would I sell the Internal Revenue Code if it contradicted what I say in my books?  - all of my books cite numerous court decisions:  over 100 such decisions are cited in "The Federal Mafia" alone.


However, not only am I posting Judge Lloyd D. George’s entire 35 page Preliminary Injunction to this website (as he ordered me to do), which contains his analysis as to why Cindy Neun, Larry Cohen and myself prepared “false tax returns and other tax-related documents …(because)… These returns and documents falsely report that their customers have no taxable income and no tax liability.” (Page 13)  In addition, I have also posted to this website numerous Responses from different sets of Justice Department lawyers who also argue and contest my views regarding the meaning of  “income” and whether or not there is a law making anyone “liable” for income taxes.


In addition I have also posted  three “Reports and Recommendations” from U.S. Magistrate Judge Lawrence R. Leavitt who also argues that  my views on these issues are dead wrong.


Therefore, in view of all these official, legal voices all explaining – on this website - why my views on income taxes are dead wrong, how can anyone be misled by me?


I urge everyone to read all of the pleadings now posted to this website filed by U.S. attorneys and the court all claiming that my understanding of our income tax laws is dead wrong.  (More such  pleadings and documents  will be posted to this web site as they become available)  I, therefore, urge everyone to: (1) check out the Internal Revenue Code itself; (2) consult with your lawyer and/or accountant concerning any and all material contained on this website and anything I might have written and said about income taxes; and (3) ask the IRS itself, before you rely on anything I might have said or written in connection with income taxes.


Remember, all federal judges and U.S. attorneys maintain that much of what I say about income taxes is dead wrong, and in many cases, might even constitute tax evasion.  I, of course, do not agree with that, since I would never advocate violations of law – which is why I sell the law and its implementing regulations. However, I may even be “delusional,” so don’t take my word for anything, without checking out all of the underlying facts and what the IRS, the DOJ, and the courts  have to say about the matter.


On pages 33 – 35 of the Preliminary Injunction you will find all the things I have been ordered to do by the Court.   Remember, I am appealing the constitutionality of this Injunction to the Supreme Court and hopefully that Court will accept certiorari.


For those of you who would like to help me make that voyage to the Supreme Court so I can attempt to salvage that portion of the 1st Amendment that guarantees “freedom of speech, and of the press,” contributions for that voyage  will be gratefully accepted – since if I allow this Injunction to stand, the 1st Amendment is effectively dead in America. The briefs we filed on this issue with the 9th Circuit Appeal will shortly be posted to this web site.


Also Judge Lloyd D. George’s Preliminary Injunction order, was based on a hearing in which the government did not put on one witness that I could cross-examine.  I, on the other hand, demanded to be put under oath and challenged the government to cross-examine me and identify any passage in any of my books that encouraged people to break the law.  They refused to do so even though I offered to (1) stop selling all of my books; and (2) not oppose their Injunction if they did so.  You can listen to the 2-½ hour hearing by clicking here.

The primary reason the government gave, for banning The Federal Mafia was that it contains information on how to file a “zero” return. The government claimed that my “zero” return promoted tax evasion and was somehow tied in to “commercial speech,” therefore; The Federal Mafia was not protected by the 1st Amendment.  However, I have now posted the “zero” return I personally filed for the year 2003 on this website.  Therefore, anyone can have the information free of charge. So, where is the “commercial speech”?  

I have also posted to this website a wage statement that shows how the IRS (actually the U.S. Government) goes about confiscating 90% of a person’s wages without hearings or court orders of any kind. Is this the action of a “great nation”?

If you'd like to help rid America of this economically destructive and illegally enforced “tax,” help disseminate these pleadings far and wide. The Government and all of its minions obviously are trying to crush me in order to prevent me from informing and educating the American public concerning how it illegally and destructively collects income taxes – and what the public might do to protect itself.


Besides having unlimited manpower to come at me, the Government also has a printing press which allows it to (illegally) print as much fiat currency as it needs to do the job. I, of course, have no such printing press. All I have to fight with is truth, and whatever energy I can muster at age 76.

However, fighting the Government both civilly and criminally takes both time and money. So if you would like to help me financially fight a Government whose lawless enforcement of the income tax has literally bankrupted this Nation, and converted it into being the world’s biggest debtor Nation, while destroying its railroads, shipping lines, and most of its factories, you can mail contributions to Freedom Books, 444 East Sahara, Las Vegas, Nevada 89104. Or buy copies of the books and research from Freedom Books.

However, not only has the federal government been illegally collecting income taxes, as is clearly shown in the documents now posted to this web site, but it has been the lawless, irresponsible and destructive collection of this tax that is responsible for the disappearance of practically America’s entire industrial base and our total dependence on foreign capital to fund federal deficits. Where 50 years ago practically all the products American’s used and wore were made in America, almost nothing we use or ware is made in America today.  And it is not cheap foreign labor that has driven American jobs overseas, but the Government’s destructive economic and fiscal policies (pushed by both Democrat and Republican administrations) that have done it.

I saw this happening 30 years ago, which is why I wrote The Biggest Con: How the Government is Fleecing You. The last two chapters of that book are entitled, “The Decline of U.S. Economic Power – How the Government and the Federal Reserve Arranged It” and “The Solution to America’s Economic and Social Problems.” A more simplified version is covered in How An Economy Grows and Why It Doesn’t, published in 1985.

The solution to the problem of job loss in America and “outsourcing” is the same today as it was when I focused on the problem some 30 years ago. Lou Dobbs of CNN has been talking about this problem for months. So I sent him an e-mail on the subject, since none of his guests appeared to have a clue as to why this is happening and what we should do about it. Read my economic commentary to Lou Dobbs.  "When will Lou Dobbs get it right?".


Why not write or e-mail Lou Dobbs and ask him to have me on his show, since its about time the American public heard someone on network TV who knows something about the problem; why it developed, and what steps the Nation must take if the problem is to be solved, if it is not already too late.

Purchase my books, research and other information now for there is no guarantee that the 9th Circuit will reverse its Opinion sustaining the First Amendment injunction. Get all of the truth while you still can.

Welcome to Amerika.

[1] For all practical purposes, the income tax started in 1943 when the Government instituted the “withholding tax” as a temporary, wartime measure and called it a “Victory Tax.” Congressmen would have risked being lynched had they attempted to pass a law, during peacetime that took taxes out of the paychecks of working Americans. However, with 10 million Americans under arms and numerous servicemen dying everyday, how could those on the home front object to a “Victory Tax”? In this manner, Congress was able to pass a tax that was unconstitutional on a variety of grounds, (for one such surprising ground See the Federal Mafia - PP159-161), and the federal government has been growing like a cancer ever since.

50 years ago Americans generated the savings needed to fund federal deficits. But for a number of years, the government has been  encouraging Americans  to spend (and not save), since this is how  government statisticians and economists (idiotically) measure American “prosperity,” not by how much Americans produce and save, but how much Americans  spend and consume.  However, when Americans spend, practically all the products they now buy are manufactured in foreign countries.  Therefore, American consumer spending does not enrich Americans, it enriches those foreign workers who produce the products that Americans now buy.


Therefore, when our government needs money to fund its deficits, it can’t look to Americans, since Americans are hard at work “spending” not “saving.” Therefore, our government now has to rely on foreigners to fund its deficits.   So, where once American factories produced the consumer goods that gave America the world’s highest standard of living, and where its economy  generated the savings needed to finance federal deficits, today the American economy produces neither. 


America, thanks to federal programs designed to promote: “The New Deal,” “The Fair Deal,” “The Great Society,” The New Frontier,” and the “Welfare State,” (all variations of socialism) have resulted in America now becoming totally dependant on: (1) the consumer goods produced by foreigners (and their willingness to ship them to us on credit), and (2) the willingness of foreigners to lend us their money, so our federal government can pay its bills.  What  happens to the American standard of living (to say nothing of America’s ability to wage war) when foreign nations no longer want to do either?  So, America’s once great, economy, which took past generations of productive Americans approximately 300 years to build (under a free enterprise system which no longer exists here),  Washington D.C. politicians  managed to destroy in approximately 50 years of meddling.  Tragically,  the day must inevitably arrive when somebody will write a book entitled, “The Rise and Fall of America.”


Important News:  Irwin Schiff is Back on the Radio & Internet!

Tune in Sunday to Irwin Schiff's "Taking Back America"  Also on shortwave WWCR 3.210. 
The call-in number is 1-888-678-9597

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