European Stars and Stripes (Newspaper) - March 30, 1992, Darmstadt, Hesse                                Page 10 the stars and stripes monday March 30,1992 faces no places adviser s tax protest written off by judge Schiff from wire reports Irwin Schift author of mow anyone can Stop paying income taxes will have to pay $44,200 in Back taxes plus penalties of $48,948, the . Tax court Nas ruled. The court rejected Scheffs Oft repeated arguments that the internal Revenue service cannot assess taxes until a re turn is filed voluntarily. He had acknowledged that he has not filed a return since 1973. A we simply cannot and will not let this court be used As a forum for Petitioner Schifrn to continue to air his discredited theories a wrote judge Charles Clapp. A Petitioner has had so Many bites at the Apple with respect to these frivolous claims that there is nothing left but the  Clapp agreed with the irs that Schiff owed $44,200 in taxes on his 1979 earnings plus penalties for fraud and for falling to pay estimated taxes in Advance. The judge then tacked on a $25,000 penalty for filing a frivolous suit. Schiff whose latest Book is the Federal mafia a How it illegally imposes and unlawfully collects income taxes has run an insurance Agency in Hamden Conn. He made a reputation As a lecturer by telling people they Are not required to pay income taxes and served two prison terms for refusing to pay his own. The irs used Scheffs Bank records to conclude that in 1979 he grossed $141,952. He did not Challenge that finding but argued that the Money was not taxable because he had not filed a return. Besides he contended the income tax is unconstitutional. Crystal sparkles Billy Crystal got the most laughs from fellow comedians saturday picking up american comedy awards for his work on the film City slickers and As Host of the Academy awards Candice Bergen won As funniest actress in a television series for her portrayal of an acerbic journalist in Murphy Brown. Jerry Seinfeld was named funniest to series actor for Seinfeld. Lily Tomlin was named funniest actress in a motion picture for search for signs of intelligent life. Lifetime achievement awards were Given to Johnny Carson and Phyllis dil Ler during the ceremony in los Angeles. Penny Marshall was honoured with a lifetime creative achievement award. Gorbachev in movie Mikhail s. Gorbachev chats with an Angel in his movie debut. The German newspaper Bild reported saturday that German director Wim Wenders filmed the Gorbachev scene this month in Munich when the former soviet Leader visited the bavarian capital. In the scene Gorbachev is sitting at a desk when a suddenly an Angel appears to him. They talk about the meaning of life a the mass circulation newspaper said. In a reflective tone Gorbachev says a you can to build a world on bloodshed. When we humans and you politicians actors artists workers men women and representatives of All religions Are United Well be Able to solve All problems and  the movie will be a continuation of Wenders 1988 film wings of desire Bild said. In that film an Angel overlooking Berlin Falls in love with a trapeze artist and Longs to return to Earth. Bild did not say what the new movie will be called or when it will be released. Nosy pachyderm the circus. It s an object of a child s dreams. But in reality it can also be the object a child s horrors As Jamie Hauberger found out. The 8-year-old and her Mother ventured Down to the Queens Midtown Tunnel in new York last week to see the elephants from the ring Long Bros and Baum a Bailey circus lumber into Manhattan. But to the humans horror one of the elephants decided to take a closer look at them and the two recoiled in fear. Protester released peace activist Philip Berrigan is free for now but he is facing a five year prison term for Yelling at a judge that his courtroom was being run like a nazi  the former roman Catholic priest spent thursday night in the Howard county detention Center in Ellicott City md., but county District judge James Vaughn freed him Friday pending Appeal. Like his brother Daniel Berrigan gained Fame for his activism and protests against the Vietnam War. Calling Vaughn the a toughest judge we have Ever run into a Berrigan got into trouble by interrupting a court hearing for peace activists accused of trespassing during a protest against nuclear weapons. At one Point Berrigan shouted from the gallery a a we re Back in the �?T30s. This is nazi Germany. This court is a  Berrigan refused to apologize and the judge immediately cited Berrigan for contempt of court and sentenced him to five years in prison. If sep. #14papa dip. A sometimes the Best ideas Are the simplest. Like stars and stripes Home delivery. If you live in government housing Well deliver your copy of the stars and stripes right to your Mailbox. It won t Cost you a Penny More than the Bookstore Price and you pay your Carrier just once a month. So keep it simple. Call the newspaper circulation office nearest you just turn to Page 12 and have your subscription to the stars and stripes started today stripes Home delivery. It does no to get any simpler