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
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
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.
government disagreed with all four of my conclusions.
On October 8, 2004 the
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”
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
to Suppress". To read my reply to his report
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
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
this information can be accessed by clicking the items listed below.
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
The following are review of Irwin's
pleadings. The government's responses and pleadings are available
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.
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
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
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
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
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”?
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
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.
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.
 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.
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
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
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