United States v. Schiff

379 F.3d 621 UNITED STATES of America, Plaintiff-Appellee, v. Irwin A. SCHIFF; Cynthia Neun; Lawrence N. Cohen, aka Larry D.C. No. Cohen, individually, and all doing business as Freedom Books, www.livetaxfree.com, www.paynoincometax.com and www.ischiff.com, Defendants-Appellants. No. 03-16319. United States Court of Appeals, Ninth Circuit. Argued and Submitted February 10, 2004. Filed August 9, 2004. COPYRIGHT MATERIAL OMITTED Michael D. Stein, Las Vegas, NV, for the appellants. Judith A. Hagley, U.S. Department of Justice, Washington, D.C., for the appellee. Allen Lichtenstein, ACLU of Nevada, for the amici. Appeal from the United States District Court for the District of Nevada; Lloyd D. George, District Judge, Presiding. D.C. No. CV-03-00281-LDG. Before: HUG, ALARCON, and W. FLETCHER, Circuit Judges. HUG, Circuit Judge: 1 Appellants Irwin Schiff, Lawrence Cohen, and Cynthia Nuen contest the constitutionality of a preliminary injunction entered by the District of Nevada enjoining them from promoting their "zero-income" tax theories. Specifically they argue (1) that the injunction is overbroad as it relates to a book they sell, The Federal Mafia, (2) that the requirement that…