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Actually, there are additional grounds the defendants can raise as to why all of these charges are specious and have to be dismissed, but I wanted to get these motions filed and posted to this web site as soon as possible since no additional motions should be necessary to get all of these charges dismissed.

While these four motions to dismiss (and my willingness to plead guilty) deal with criminal charges, they also reveal why all civil actions instituted by the Government to allow it to confiscate property in payment of income taxes (such as the Government's current 2 ½ million dollar civil lawsuit against me), and all IRS civil seizures have also been illegal and based on fraud. It is not for no reason that my latest book is entitled The Federal Mafia: How the Government Illegally Imposes and Un lawfully Collects Income Taxes

As you know the Government got an injunction barring me from selling The Federal Mafia and other supplemental material. As of now, the injunction is stayed by the 9th Circuit

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pending my appeal of that Order. While the Injunction was in force, The Federal Mafia sold for as high as $300 on E-bay, while many copies sold for $150.00. As of right now, I can sell the book for $45.00 including postage. In any case, the Injunction order is still posted to on my web site along with other relevant material in connection with that Injunction so you can see how illegal it was. The tape of the preliminary injunction hearing is still posted to this web site, and it will give you some idea as to what passes for "justice" in American courts. However, not only did Las Vegas District Court Judge, Lloyd George, ban me from selling my book he specifically said that I couldn't: "advertise, market, or promote any false, misleading or deceptive tax position in any media for the purpose of advising or encouraging taxpayers to unlawfully evade the assessment or payment of federal income taxes, including the positions that (1) persons can legally stop paying taxes or become tax free by using the plan or arrangement; (2) federal income tax is voluntary; (3) there is no law requiring anyone to pay income tax; (4) there is no income tax, only a profits tax; (5) it is legal to report income regardless of what you may have earned, or use false withholding forms; (6) Schiff's personal services as witness or brief writer will be materially helpful in defending criminal prosecution; or any other false, misleading, or deceptive tax position."

Had he merely enjoined me from "advising or encouraging taxpayers to unlawfully evade the assessment or payment of federal income taxes" in any manner, shape or form, I could live with that, since nothing I say or write does any such thing. However, as you can see, Judge Georges's injunction is diabolically worded to infer that those 6 items listed above are, per se, "false and misleading," for which he wants to be able to hold me in contempt merely for just saying those things. But all 6 statements are true. It is clear from my memoranda that "income," for tax purposes, means corporate profit, yet Judge George wants to be able to hold me in contempt and put me in jail for simply saying it. So obviously the Government, using Judge George as its instrument, wants to bar me from simply telling the truth to the American public. Welcome to Amerika.

In connection with the Government's attempt to secure that Injunction, I filed two motions with Judge George claiming that he had no jurisdiction to grant such an Injunction, because; 1) the government fraudulently used the term "income" in all of its pleadings seeking the Injunction, and 2) the income tax at issue is not "traceable" to any of the clauses in the Constitution (including the 16th Amendment) giving the Government the power to "lay and collect taxes." Judge George denied my fraud motion without comment, and denied my "traceable" motion on the grounds that the 9th Circuit in In re Becraft, held that "For over 75 years, the Supreme Court and the lower courts have both implicitly and explicitly recognized that the Sixteenth Amendment authorization of a non-apportioned direct income tax on United States citizens residing in the United States and thus the validity of the federal income tax laws as applied to such citizens." It is clear, therefore, that for over "75 years" the lower courts have deliberately misstated what the Supreme Court held in the Brushaber decision. Based on all those quotations contained in my Memorandum, it is clear the Brushaber Court repeatedly identified an income tax as being an excise tax, not as being a direct tax. There is simply no way that any court could have honestly reached the conclusion that the Brushaber Court held that the 16th Amendment allowed the Government to impose a direct tax without apportionment. It is as if the Brushaber Court repeatedly said the earth was round, but then all lower courts insisted that it held that the earth was flat. So much, therefore, for the legitimacy and honesty of Federal

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court decisions when it comes to income taxes.

So not only has the Federal government been illegally collecting income taxes as clearly shown in these Memoranda, 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. Where 50 years ago practically all the products American's used were made in America, almost nothing we use is made in America today. And it is not cheap foreign labor that has driven American jobs overseas, but it has been the Government's 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," which was published in 1995.

And 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. You can read my e-mail to him by clicking here. 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.

Keep checking this web site to find out the latest concerning how the Government is trying to shut me up by illegally going after me civilly, criminally and keeping me from informing the public concerning and how it illegally collects income taxes and how the public can fight back.

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For all practical purposes, the income tax started in 1943 when the Government instituted the "withholding tax" as a temporary, wartime measure

IMPORTANT MESSAGE FROM IRWIN SCHIFF!

The Information that I am posting today will provide all the world with proof that all criminal prosecutions which have taken place in the U.S. during the last 50 years for alleged income tax crimes have all been illegal - and it will also provide Americans with the legal ammunition to stop all such criminal prosecutions in the future.

On March 24 a Federal grand jury handed down a 33-count indictment against Cindy Neun, Larry Cohen, and myself. The indictment largely charged us with such alleged income tax crimes as: willfully failing to file income tax returns, knowingly filing false income tax returns, income tax evasion, advising others to file bogus returns, and conspiring to defraud the Government of income tax revenues.

On April 1, 2004 I filed four motions to dismiss all of these charges along with stating my willingness to plead guilty to all charges if the Government would merely identify the statute that makes me "liable" for income taxes. I have posted my offer to plead guilty to this web site, along with the Memorandum of Law that supports each of those four motions. As you can see from those memoranda, the Government has been illegally prosecuting people and illegally seizing property in connection with income taxes for over 50 years.

My memoranda clearly establish that Federal courts never had any subject matter jurisdiction to prosecute anyone for income tax crimes, because:

1. No statute gives Federal courts criminal jurisdiction (only civil jurisdiction) with respect to alleged criminal violations of the Internal Revenue Code.

2. No one earns "income" in a "constitutional sense," so no one earns "income" that is taxable under our revenue laws.

3. No statute in the Internal Revenue Code makes anyone "liable" for income taxes,

4. The income tax is not imposed in accordance with any one of the three clauses in the Constitution (including the 16th Amendment), which gives Congress the authority "to lay and collect taxes."