Darlow T. Madge - Page 9




                                        - 9 -                                         
          years for purposes of section 6651(f).  See Clayton v.                      
          Commissioner, supra; Wallace v. Commissioner, T.C. Memo. 2000-49.           
               Petitioner argues that he has been denied due process                  
          because he was not allowed to argue with respondent’s agents at             
          the administrative level or during their testimony in Court about           
          his interpretation of the meaning of the Internal Revenue Code              
          and the regulations adopted under it.  It is apparent that an               
          administrative hearing in this case would have been futile.                 
          Neither his criminal conviction nor the Court’s rulings in this             
          case (which he characterized as “ridiculous”) have affected his             
          positions.  His positions were certainly not going to be accepted           
          by the IRS.                                                                 
               Petitioner tried prior to and during the trial to withdraw             
          his petition.  He was advised that he could not do so.  See sec.            
          7459(d); Estate of Ming v. Commissioner, 62 T.C. 519, 524 (1974).           
          He requested that the Judge recuse herself for bias because she             
          advised him in a telephone conference call that he would lose his           
          argument that he had no income.  That warning to petitioner was             
          made in the context of notice to him about the provisions of                
          section 6673, discussed further below.  The Court never indicated           
          any prejudgment on issues of fact, and advising petitioner of the           
          applicable law is not an indication of disqualifying bias.  See,            
          e.g., United States v. Anderson, 433 F.2d 856-860 (8th Cir.                 
          1970); Rowlee v. Commissioner, supra at 1117 n.4.                           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011