March 9, 2005
Gut Schulz v IRS
DOJ: Court's Opinion
Threatens Tax System
On March 1st, IRS and DOJ
filed a motion with the Second Circuit Court of Appeals asking the Court to
January ruling in Schulz v IRS (Case No. 04-0196).
Bob Schulz mailed to the Court in Manhattan his brief
opposing that motion.
government's motion is evidence that IRS is obviously upset with the Court’s
opinion that held that the recipient of an IRS administrative summons
“cannot be held in contempt, arrested, detained, or otherwise punished for
refusing to comply with the original IRS summons, no matter the taxpayer’s
reasons or lack of reasons for so refusing.”
Schulz, the Court also held that “IRS Summonses apply no force to
taxpayers, and no consequences can befall a taxpayer who refuses or ignores,
or otherwise does not comply with an IRS summons until that summons is
backed by a federal court order.”
Clearly troubled by the potential implications of the Schulz
decision, the DOJ engaged their “top guns” from the Attorney General's
office in DC to request that the Court of Appeals gut its decision in
Schulz, which clearly binds IRS to the due process requirements of the
Constitution, limiting IRS’s ability to use force against tax payers absent
a court order. The IRS obviously sees its ability to acquire personal and
private property, on demand, as being constrained.
DOJ states in their motion, “...the Court's opinion threatens
to seriously impede the effective administration and enforcement of the
nation's tax laws.”
The IRS chastised the Court for “creating a false impression,” and
“misapprehending” and “misunderstanding” and “misstating” and being
“inaccurate,” regarding the “consequences that flow from the issuance of an
Schulz, however, was able to establish that the Court’s opinion is not only
true to the related due process rulings of the U.S. Supreme Court, but is
entirely consistent with the
government’s written and oral arguments before the Court in this
other words, the Court hung the IRS on its own petard.
motioning the Court, DOJ has asked the Judiciary to “backtrack” on its
forthright and proper holding in Schulz, ignore core constitutional
principles, and allow IRS to continue its decades-long institutional
practices of threatening and injuring American citizens as it seizes their
property, records, bank accounts and wages -- all without judicial review
or any court order.
It should be very troubling to Americans that the IRS and officials of our
nation's top law enforcement agency would “instruct” the U.S. Court of
Appeals to gut and rewrite a courageous, constitutionally sound appellate
decision in order to facilitate and perpetuate a tax system that terrorizes
and abuses the People of this nation while operating in virtual defiance of
the U.S. Constitution and the Bill of Rights.
everywhere are urged to read both the
Attorney General’s brief (750 KB, RIGHT-Click to download)
Schulz's opposition brief. (34 KB)
Schulz's Opposition to DOJ's Motion to Amend
Mar. 1 --
DOJ's Motion to Amend the Appellate Order
Second Circuit Court of Appeals Decision in Schulz v. IRS
DOJ's legal memorandum on IRS Summons authority (1.3 MB, RIGHT-Click
These events involving DOJ &
IRS are additional evidence that the
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