James W Harris - TP Does Self Disservice in Relying on Schiff

[jcolvin2]

http://www.ustaxcourt.gov/UstcInOp/Opin ... x?ID=10942

Best part of opinion:

Petitioner failed to properly contest the underlying tax liabilities. Petitioner argues that he has no Federal income tax liability because he is not a taxpayer. He posits that “[o]nly ‘federal persons’ and ‘U.S. citizens’ (meaning residents of D.C.) or those domiciled in D.C. are liable for the income tax.” Moreover, petitioner states: “I CANNOT sign Form 1040 without committing a felony because: I am not a federal ‘U.S. citizen’ domiciled in the District of Columbia; I will NOT commit a felony (perjury impersonating a federal person) by declaring that I am a U.S. citizen when I’m not.” Petitioner’s arguments are traditional tax-protester arguments; we decline petitioner’s invitation to accompany him on his voyage beyond the boundaries of legitimate tax administration. As has been said on numerous occasions by numerous courts: “We perceive no need to refute these [*10] arguments with somber reasoning and copious citation of precedent; to do so might suggest that these arguments have some colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984); see Rapp v. Commissioner, 774 F.2d 932, 936 (9th Cir. 1985); May v. Commissioner, 752 F.2d 1301, 1305-1306 (8th Cir. 1985); Schiff v. Commissioner, 751 F.2d 116, 117 (2d Cir. 1984), aff’g T.C. Memo. 1984-223; Wnuck v. Commissioner, 136 T.C. 498 (2011); Laue v. Commissioner, T.C. Memo. 2012-105. Petitioner does himself a disservice by accepting the promulgations of Irwin Schiff, who was convicted and incarcerated for conspiracy, aiding in the filing of false income tax returns, and failing to pay income tax. United States v. Schiff, 544 F. App’x 729 (9th Cir. 2013); see also Waltner v. Commissioner, T.C. Memo. 2014-35 (thoroughly documenting the fallacies of Mr. Schiff’s views).

[Famspear]

Oh, I feel that my efforts embarrass;
I can conjure no lim'rick on Harris.

[Cpt Banjo]

Hmmm...

A flake by the name of Jim Harris,
Like an arrogant waiter in Paris,
Served the judge a great whiff
Of crapola from Schiff
That reeked all the way to Polaris.

The learned Judge Jacobs said, "When you
Cite protester stuff from Schiff's menu
Of claims without merit
Better just grin and bear it,
'Cause the levy is gonna continue."

[Judge Roy Bean]

Oh, I feel that my efforts embarrass;
I can conjure no lim'rick on Harris.

Might I suggest you begin by working with the word, "dumbass?"

[Famspear]

Hmmm...

A flake by the name of Jim Harris,
Like an arrogant waiter in Paris,
Served the judge a great whiff
Of crapola from Schiff
That reeked all the way to Polaris.

The learned Judge Jacobs said, "When you
Cite protester stuff from Schiff's menu
Of claims without merit
Better just grin and bear it,
'Cause the levy is gonna continue."

Holy Tax Code, Batman!
A poet comes out of hiding!