On March 1st, IRS and DOJ filed a motion with the Second Circuit Court of Appeals asking the Court to amend its January ruling in Schulz v IRS (Case No. 04-0196).
Today, Bob Schulz mailed to the Court in Manhattan his brief opposing that motion.
The government's motion is evidence that IRS is obviously upset with the Courts 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 taxpayers reasons or lack of reasons for so refusing.
In 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 IRSs 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.
As the 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 IRS summons.
Schulz, however, was able to establish that the Courts opinion is not only true to the related due process rulings of the U.S. Supreme Court, but is entirely consistent with the governments written and oral arguments before the Court in this instant case.
In other words, the Court hung the IRS on its own petard.
In 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.
Mar. 9 -- Schulz's Opposition to DOJ's Motion to Amend
Mar. 1 -- DOJ's Motion to Amend the Appellate Order
Jan/05 Second Circuit Court of Appeals Decision in Schulz v. IRS
Dec/04 -- DOJ's legal memorandum on IRS Summons authority (1.3 MB, RIGHT-Click to download)