This is partially an advocacy of illegal action case. Irvin Schiff wrote a book telling readers they didn’t have to pay their income taxes because the federal tax law was unconstitutional. The book was banned a few years ago, and Schiff was convicted Tuesday of tax fraud and tax evasion, which deal with more than just his advocacy.
I admit Schiff is one of my favorite loony fringe criminals.
UPDATE: Bill Hobbs, who is a real-life blogger, asked about how Schiff’s book was banned.
A U.S. District Court judge in Las Vegas issued the preliminary injunction in March 2003 blocking Schiff from selling “The Federal Mafia: How Government Illegally Imposes and Unlawfully Collects Income Taxes.” The 9th Circuit of Appeals upheld that injunction last year, saying parts of the book were “fraudulent commercial speech.”
We’ll learn later in the semester that commercial speech, i.e. advertising, etc.) has less protection than other speech. And false advertising has no First Amendment protection.