It was a serious determination by the court, not nonsense. From what I understand, the ruling by its nature, nullifed the part of the tax code that says the IRS alone has the authority to demand a judge issue an attachment warrant for someone who fails to respond to the IRS' summons. So, instead of the IRS being able to demand you respond to a summons under IRS authority, without having to show reason, the IRS must now seek a federal court order to compel compliance with a summons, which presumably would mean the agency would have to show reason for the summons.
Interesting to say the least...and it really gets folks jacked up about tax reform!
The IRS, which won that round against Schulz after all, is now asking the court to amend its ruling, for the very reason that the court's language empowered Schulz and WND to go boasting. The IRS quoted this WorldNetDaily article in their response. This proves that they think: "The fair and effective administration and enforcement of our tax laws may thereby be significantly impaired" (USA Attorney Cihlar in the motion).
Schulz replied by asking the court instead to amend even more strongly in favor of his own point: to declare IRC enforcement section 7604(b) null and void! Watch for WND to post additional articles on this (free self-coverage).