As incredible as it seems, there are no laws making alleged income tax offenses crimes, and no court was ever given jurisdiction to prosecute anyone for committing any such offense.Schiff, as well as some other promoters, would lead the patriots to believe that the federal district courts do not have jurisdiction to try criminal cases for violations of the Internal Revenue Code, which is Title 26 of the United States Code. The reason given by the promoters of this argument is that there is no section in Title 26 granting the federal district courts jurisdiction in criminal cases. The true fact is, however, Congress did grant the federal district courts such criminal jurisdiction. Let me explain.
The district courts of the United States shall have original jurisdiction, exclusive of the courts of the States, of all offenses against the laws of the United States. 18 U.S.C. 3231. (In Part. Emphasis added.)This issue has been heard and ruled on by the courts before. A rather thorough history and ruling regarding 18 U.S.C. 3231, as it applies to crimes listed in Title 26, is provided in the case of United States v. Sasscer, 558 F.Supp. 33 (D. Ct. Maryland 1982). The Sasscer Case shows that the ancestry of 18 U.S.C. 3231 can be traced to the First Judiciary Act of 1789 which also specified which courts would have original and exclusive jurisdiction of all crimes committed against the laws of the United States. Also, see United States v. Spurgeon, 671 F.2d 1198 (8th Cir. 1982).