Katie Jaques wrote:
- quote -

But combined with post haste compliance the stupidity
argument did move the ball down the court in the right
direction. Now I wish it could be used for government
employees.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247 EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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Frederick Jorden <fejcpa[at]erols.com> wrote:
- quote -

LOL! I could have used that argument myself a few times. I
actually have used the argument that the taxpayer's previous
tax adviser was stupid!

Katie

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Katie Jaques wrote:
- quote -

Just remember, should this get appealed, it will go to the
Ninth Circuit, and thus another screwed-up will probably
occur. :-(

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Katie Jaques wrote:
- quote -

I did win an appeal of penalties with the NY State
Department of Taxation by claiming my client was stupid.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247 EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

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Dan Evans <dan[at]evans-legal.com> wrote:

- quote -

Snip ....

Makes a lot of sense, actually. The same can probably be
said about some of the regular posters on misc.taxes.

BTW, thanks for all the work you continue to do there. I
always say arguing with a tax protester is like teaching a
pig to sing ... wastes your time and annoys the pig. But
without persistent sensible responses like yours, I fear
they would convince a lot more ordinary people of the logic
of their views.

Katie in San Diego

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A lawyer representing Irwin Schiff, one of the most enduring "tax
protesters," has filed a brief in federal district court in Nevada
arguing that client his client should not be liable for civil
penalties for fraud because Schiff's irrational beliefs are the result
of a "mental defect or disease." In other words, Schiff is pleading
insanity in a tax collection case.

The US has sued Schiff for back taxes, penalties, and interest for
the income taxes Schiff owes for the years 1979-1985, a total of
$2,276,244.78 (in 2001).

The US has moved for summary judgment and Schiff's lawyer has filed a
brief in opposition, saying that there exists an issue as to whether
Schiff owes the penalities for civil fraud because Schiff may be
suffering from a mental disease or defect which prevented him from
acting "willfully."

To quote from the conclusion to the brief:

"Based on the prior incarcerations, sanctions, fines, reported
decisions rejecting Schiff's theories, Schiff's Deposition Transcripts
instanter, revocation of probate transcript, Declaration of William A.
Cohan and attached psychological reports rendered by Dr. Ortega and
Dr. Barry there exists a genuine dispute as to a material issue of
fact precluding summary judgment: i.e., whether Mr. Schiff suffers
from a mental disease or defect relevant to the issue of 'willfulness'
and/or guilt and/or his liability vel non for civil fraud penalties."

United States v. Schiff, No. CV-S-01-0895 (D.C. Nev. 1/21/2004),
http://evans-legal.com/dan/tpfaq/schiff_opp_sj.pdf

The brief is only 8 pages, but there are 351 pages of
attachments, including an affidavit from an attorney named William A.
Cohan, who has apparently tried to advise Schiff in the past. Some of
the highlights of Mr. Cohan's affidavit:

"When confronted with contradictions in his conclusions, Schiff either
ignores the challenge or moves on to new exhortations of what the law
is and his omniscient 'expertise' on the meaning of income, taxable
income, the court's applying the wrong satndard, banking and/or
money."

"Schiff's belief system appears to be completely circular: within that
system Schiff is right, the government and the courts are wrong and he
remains impervious to rational discussion."

"Stints of incarceration for years, IRS levies for hundres of
thousands of dollars, substantial sanctions and fines imposed by (1)
the Second Circuit for bringing frivolous appeals and (2) the United
States Tax Court for presenting groundless and frivolous arguments
demonstrate that Schiff's belief system is impervious to negative feed
back. Schiff's expectation seems to be that someday the federal courts
will experience an epiphany and acknowlege that he has been right all
along."

"My attempts at rational discussions with Mr. Schiff have been more
difficult than any I experienced with Mr. Marsh." (Mr. Cohan had
represented Philip Marsh, the leader of the "Pilot Connection
Society".)

"Based on all the foregoing and Occam's razor, I was forced to
conclude the Mr. Schiff probably suffers from a severe delusional
disorder or other mental disease or defect."

From the report of psychologist Cynthia Barry, Ph.D.: "[T]he diagnosis
of Bipolar Disorder is well established and warranted. ... I also
believe that there is a concurrent Delusional Personality Disorder.
..... In short, Mr. Schiff's behavior is not rational. It is the product
of a Delusional Personality Disorder that is not amenable to treatment
and is unlikely to remit."

I have been saying for years that tax denial is not a legal issue but
a psychological disease, and it is very strange to have my opinions
confirmed by the lawyers of one the leaders of the "tax honesty
movement."


**Dan Evans
**I post information, not advice.

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