Congress has specifically charged the Tax Court with the
duty to decide certain income tax matters. See sec. 7442.
Petitioner, knowing that the Judges of the Court are compensated
by the Federal Government, chose to avail himself of the
opportunity to file a petition with the Court. See sec. 6213.
Petitioner has offered only his bald assertion that, but no
explanation of why, compensation of judges by the Federal
Government financed, in part, by tax revenues1 creates a bias
requiring Federal judges to recuse themselves from tax cases.
There is no such bias requiring Federal judges to recuse
themselves in all cases relating to the collection of tax
revenues. See United States v. Bell, 80 AFTR 2d 97-6455 (E.D.
Cal. 1997).
Petitioner's other arguments fall into the category of
"because I think someone else is getting away with something, I
should, too." None of the specious arguments cited by
petitioner, even if true, show that he exercised ordinary
business care and prudence and was nevertheless unable to file
his return within the prescribed time.
The Court finds that petitioner, without reasonable cause,
failed to timely file a Federal income tax return for 1996 and
1The Federal Government receives, in addition to taxes,
funds from items such as customs duties, civil and criminal fines
and penalties, fees, interest, proceeds from the lease and sale
of Government property, amounts recovered due to legal actions,
and borrowed funds.
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