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Federal Judge Warns US
Attorney That Tax Protester
Will Be Allowed to Present Evidence

From Steven Swan
stevenswan@earthlink.net
11-4-3

MANCHESTER, NH -- From 1996 through 2002, Steven Swan of Manchester, New Hampshire was a follower and promoter of nationally-known income tax protester Irwin Schiff of Las Vegas, Nevada. Schiff believes that there is no law making the federal income tax mandatory; that anyone can legally stop paying it; and that the Internal Revenue Code was purposely written in a confusing manner so as to obscure these facts. Schiff estimates that up to 1 million Americans have stopped paying income taxes based upon his theories.
 
Up until 2002, Swan conducted his own tax seminars and did everything he could think of to disseminate Schiff's income tax theories to others. Then in Jaunuary of that year, IRS Special Agents executed a search warrant at Swan's home and office and informed him that he was the target of a criminal investigation for alleged violations of the internal revenue laws. In March of 2003, Swan was indicted on 18 felony counts of these alleged violations. Swan pleaded "not guilty" to all charges and is defending himself in federal court. His trial is scheduled to commence on February 3, 2004 in the U.S. District Court at Concord, New Hampshire.
 
At a motion hearing a couple of weeks ago, Swan informed Chief U.S. District Judge Paul J. Barbadoro that he was not attempting to suppress any of the Government's evidence against him; that he was even providing the Government with more evidence that the IRS agents had missed when they searched his house (in order to be able to use it in his defense at trial), such as copies of radio and television interviews of Swan, video-tapes of other tax seminars that he had conducted; legal research which Swan has conducted over the years; etc.; and that Swan was probably going to stipulate or admit to most of the evidence that the Government was going to present at trial.
 
Swan is charged with intentionally violating the internal revenue laws and assisting others in intentionally violating the internal revenue laws. Swan told the judge that he is going to argue at trial that he is not guilty of intentionally violating the internal revenue laws because, as a follower and promoter of the income tax theories of Irwin Schiff, he never believed that there were any laws making the federal income tax mandatory in the first place and that he has a tremendous amount of evidence and many witnesses who can vouch for that fact.
 
Swan told the judge that the Government is going to be arguing at trial that Swan had intentionally violated the internal revenue laws, whereas Swan is going to be offering a tremendous amount of evidence proving that he never believed that the federal income tax was mandatory in the first place and that he is, therefore, not guilty of committing any crimes.
 
The judge then informed the U.S. Attorney that in cases such as this, where the issue is whether or not the defendant had intentionally violated the law, that he was going to allow Swan to present much of the evidence he wants to present and that he is going to allow Swan to call many of the witnesses he wants to call.
 
For more information, Swan can be contacted at (603) 622-3236; by e-mail at <mailto:stevenswan@earthlink.net>stevenswan@earthlink.net; and by regular mail at P.O. Box 453, Auburn, NH 03032. Swan's case can be followed docket entry by docket entry at <http://www.stevenswan.com>www.stevenswan.com.


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