Irwin Schiff - Arguments Raised By Schiff

Arguments Raised By Schiff

Among the arguments raised over the years by Schiff are:

1. that no statutory deficiency in Federal income tax can exist until an assessment has been made;
2. that no tax assessment can be made unless a tax return has been voluntarily filed;
3. that the Internal Revenue Service, in enforcing the income tax, seeks to impose a tax not authorized by the taxing clauses of the United States Constitution;
4. that the United States Tax Court has no jurisdiction over Schiff; and
5. that the United States Tax Court is not a court.

These arguments were ruled invalid in Schiff v. Commissioner. Another argument made by Schiff on his web site is: "On the 1040 itself you report 'zero' income regardless of how much you received in: wages, commissions, interest, alimony, capital gains or from operating a business. For tax purposes, 'income' only means corporate 'profit.' Therefore, no individual receives anything that is reportable as 'income.'" This argument has been rejected by the lower courts, as well as the United States courts of appeal. See Cameron v. Internal Revenue Serv.; Stoewer v. Commissioner;Reinhart v. United States;Fink v. Commissioner;Flathers v. Commissioner;Schroeder v. Commissioner;Sherwood v. Commissioner; and Ho v. Commissioner.