▁protest er ▁Ir win ▁Schiff ' s ▁web ▁site , ▁in ▁reference ▁to ▁the ▁ 2 0 0 5 ▁Federal ▁trial ▁resulting ▁in ▁his ▁most ▁recent ▁conv iction ▁and ▁imprison ment ▁on ▁tax ▁charges , ▁includes ▁the ▁statement : ▁" … ▁the ▁Government ’ s ▁pro sec utors ▁and ▁Judge ▁Daw son ▁inter ced ed ▁in ▁order ▁to ▁prevent ▁me ▁from ▁prov ing ▁that ▁all ▁I RS ▁se iz ures ▁are ▁illegal , ▁and ▁not ▁provided ▁for ▁by ▁law ." ▁ ▁In ▁United ▁States ▁v . ▁Rod gers , ▁the ▁United ▁States ▁Supreme ▁Court ▁stated : ▁ ▁Administr ative ▁le vy , ▁unlike ▁an ▁ordinary ▁law suit , ▁and ▁unlike ▁the ▁procedure ▁described ▁in ▁§ 7 4 0 3 , ▁does ▁not ▁require ▁any ▁jud icial ▁inter vention , ▁and ▁it ▁is ▁up ▁to ▁the ▁tax p ayer , ▁if ▁he ▁so ▁cho oses , ▁to ▁go ▁to ▁court ▁if ▁he ▁claims ▁that ▁the ▁ass essed ▁amount ▁was ▁not ▁leg ally ▁ow ing . ▁ ▁Similarly , ▁in ▁United ▁States ▁v . ▁Bag got , ▁the ▁Supreme ▁Court ▁stated : ▁ ▁The ▁I RS ▁need ▁never ▁go ▁into ▁court ▁to ▁assess ▁and ▁collect ▁the ▁amount ▁ow ed ; ▁it ▁is ▁emp ower ed ▁to ▁collect ▁the ▁tax ▁by ▁non jud icial ▁means ▁( such ▁as ▁le vy ▁on ▁property ▁or ▁sal ary , ▁ 2 6 ▁U . ▁S . ▁C . ▁§ § ▁ 6 3 3 1 , ▁ 6 3 3 2 ), ▁without ▁having ▁to ▁prove ▁to ▁a ▁court