James D. Fox - Page 7




               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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