FISCHER, CARRILLO & ASSOCIATES
Shulz v. IRS 2005
IRS LOSES COURT OF APPEAL
This is just a portion of the actual ruling:
U.S. Court of Appeals Rules IRS
Cannot Apply Force Against A Tax Payer
Without A Federal Court Order
NOT TO BE MISTAKEN AS A IRS SUMMONS
Tax Payers Free To Ignore An IRS Summons
Queensbury,
NY – On January 25, 2005, the U.S. Court of Appeals for the Second
Circuit held that taxpayers cannot be compelled by the IRS to turn over
personal and private property to the IRS, absent a federal court order.
Quoting from the decision (Schulz v. IRS, Case No. 04-0196-cv)
“...absent
an effort to seek enforcement through a federal court, IRS summonses
apply no force to taxpayers, and no consequence whatever can befall a
taxpayer who refuses, ignores, or otherwise does not comply with an IRS
summons until that summons is backed by a federal court order…[a
taxpayer] cannot be held in contempt, arrested, detained, or otherwise
punished for refusing to comply with the original IRS summons, no
matter the taxpayer's reasons, or lack of reasons for so refusing.”