“Federal Mafia: How It Illegally Imposes and Unlawfully Collects Income Taxes,” written by the late Irwin Schiff, is a provocative and controversial book that boldly challenges the legality of the United States income tax system. Schiff, a well-known tax protestor and author, aims to expose the alleged deception and coercion used by the Internal Revenue Service (IRS) to collect taxes from American citizens. Although the book is engrossing and presents some compelling arguments, it’s essential to approach its contents with a critical eye, given Schiff’s legal history and the broader implications of his claims.
At the core of “Federal Mafia” is Schiff’s assertion that the income tax system is not just unlawful but also unconstitutional. He claims that the government intentionally misinterprets the 16th Amendment, which allows Congress to impose taxes on income, in order to justify its actions. Throughout the book, Schiff presents various legal arguments and historical examples to support his position, aiming to reveal a vast conspiracy involving the IRS, the Department of Justice (DOJ), and the judiciary.
One of the primary arguments Schiff makes is that the income tax is a direct tax, which, according to the Constitution, must be apportioned among the states. He asserts that because the 16th Amendment does not explicitly state that the income tax is a direct tax, it must be treated as an indirect tax, which is not subject to apportionment. Schiff further argues that, in practice, the IRS and the DOJ improperly use the 16th Amendment to impose a direct tax on American citizens without apportionment.
Schiff also criticizes the tax code’s complexity, suggesting that it is deliberately convoluted to make it difficult for the average person to understand and navigate. He believes that this confusion allows the IRS to exploit taxpayers, imposing penalties and interest for seemingly minor infractions. To illustrate his point, Schiff shares anecdotes and case studies from his own experiences and those of other individuals who have encountered the IRS’s heavy-handed tactics.
Additionally, Schiff alleges that the IRS uses fear and intimidation to coerce taxpayers into compliance. He describes instances where the IRS seizes property, bank accounts, and wages, often without due process or adequate notice. Schiff contends that these tactics violate the rights of American citizens and that the government is complicit in this abuse of power.
Throughout “Federal Mafia,” Schiff maintains a defiant tone, boldly challenging the reader to question the status quo and resist what he perceives as a corrupt system. The book is well-written, engaging, and filled with fascinating historical tidbits that will certainly pique the reader’s interest. However, it’s important to remember that Schiff’s arguments are highly controversial and have been widely disputed by legal scholars and tax professionals.
While Schiff’s presentation of evidence and legal arguments may be compelling, it’s essential to consider his personal history when evaluating the book’s credibility. Schiff was a prominent tax protestor, and his views led to multiple convictions for tax evasion, willful failure to file tax returns, and conspiracy to defraud the United States. As a result, it’s reasonable to question whether his arguments are truly rooted in a genuine desire to expose corruption or whether they are a product of his personal bias against the IRS and the income tax system.
Moreover, many legal experts and tax professionals argue that Schiff’s interpretations of the 16th Amendment and the Constitution are misguided or outright incorrect. They contend that his arguments have been repeatedly debunked in court, and adopting his views could lead to serious legal and financial consequences for readers who choose to follow his advice. In fact, Schiff’s own legal troubles and eventual incarceration highlight the risks associated with pursuing tax protestor strategies.
“Federal Mafia: How It Illegally Imposes and Unlawfully Collects Income Taxes” is an intriguing and controversial exposé that challenges the legality of the United States income tax system. Irwin Schiff’s provocative arguments and engaging writing style make for a compelling read. However, it is crucial for readers to approach the book with a critical eye, considering Schiff’s legal history and the broader implications of his claims.
While the book provides an interesting perspective on the income tax system and raises questions about the government’s authority and the IRS’s tactics, readers must remember that Schiff’s arguments have been widely disputed by legal scholars and tax professionals. The potential consequences of following his advice should not be taken lightly, as evidenced by Schiff’s own legal troubles.
In summary, “Federal Mafia” offers a unique and controversial viewpoint on the United States income tax system, but it is essential for readers to approach its contents with caution and skepticism. It is always advisable to consult with a qualified tax professional or attorney when dealing with complex tax issues rather than relying solely on the advice provided in this book.