- 6 -
of “abuses, negligence, and IRS failure to [cooperate] as to
review of erroneous payor 1099's”. But petitioner did not take
steps to either prepare for trial or to develop facts addressing
the merits of the controversy before this Court. Instead and in
an attempt to circumvent the Court’s jurisdiction, petitioner
used collateral approaches, including the seeking of
congressional assistance and the assistance of the Taxpayer
Advocate.
Petitioner also sought the recusal of one of the trial
judges alleging a “Conflict of Interest, bias and prejudice and
special interest” essentially because the trial judge was
appointed by President William Jefferson Clinton and for numerous
other related allegations.
Due to petitioner’s failure to cooperate and/or failure to
follow this Court’s Rules and procedures, respondent, on February
15, 2000, moved for summary judgment based on facts that were
deemed admitted under the Court’s Rules. Petitioner responded
after several extensions. In an April 24, 2000 Order, the Court
explained that, even though the case had an extended history,
petitioner had not produced any probative evidence regarding the
underlying issues. It was further explained that petitioner’s
sole approach was to “attack respondent’s counsel and the Court.”
The Court, in the April 24, 2000 Order, advised petitioner “that
the Court is considering imposing a penalty under section
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011