From the July 2002 Idaho Observer:


Judge considers Schiff's Motion to Reconsider in Bank of America case

Decision could effect depositors nationwide

LAS VEGAS -- Tax honesty proponent Irwin Schiff was scheduled to be in court July 8, 2002, to argue the merits of his Motion for Reconsideration of Judge Allan Earl's April 24, 2002 decision to dismiss his $83,000 breach of contact lawsuit against the Bank of America. The proceeding has been delayed while the judge considers Schiff's Motion in Support of Oral Argument.

Schiff claims that the B of A violated both Nevada and federal law in turning over $8,000 he had on account at the bank to the IRS in response to a benign notice it received from an IRS agent without enforcement authority. Schiff claims that the bank openly violated Nevada law which specifically bars garnishment of Nevada bank accounts except pursuant to court orders and writs of garnishment.

During oral argument March 26, B of A attorneys stated, “If it turns out the agent who sent the notice of levy didn't have the authority or exceeded his authority, or is a secretary or a janitor or whatever, that's between Mr. Schiff and the IRS.”

In essence, Schiff's lawsuit seeks protection for all Nevada bank depositors from lawless IRS seizures. Schiff maintains that if Judge Earl does not reverse his ruling and allow Schiff's lawsuit to go to trial, Judge Earl “Will have repealed Nevada law, and enabled the IRS to continue looting Nevada bank accounts in the future as they are doing now and have done for over 70 years.”

So it would seem that all those with funds in Nevada banks (and in banks throughout the country) have a stake in Schiff's lawsuit.

The story of Judge Earl's dismissal of the case and Schiff's 15-page Motion for Reconsideration appeared in the May 13, 2002 edition of The IO. The motion was both brilliant and entertaining. The bank has no defense of its actions under law. It only has Judge Earl who can decide to ignore the laws in its favor.

Schiff is the author several books on the income tax. He can be contacted at (702) 385-6920 or through his website at www.paynoincometax.com.



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