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IT MUST HAVE BEEN TEMPTING...

April 05, 2004

A U.S. District Judge in Nashville got an opportunity most of us only dream of. A taxpayer who lost a tax case filed suit asking the judge to declare himself immune from federal taxes.

The plaintiff apparently reasoned that he lost his income tax case not because it was deficient in any way, but because the judge was afraid of the IRS.

The judge passed on this opportunity:

   Plaintiff asserts in his Motion that 
   federal judges are taxed in the same 
   manner as other taxpayers and are 
   subject to income tax prosecution. In 
   order to alleviate this perceived 
   pressure and undue influence, Plaintiff 
   moves to have the undersigned be 
   immune from federal prosecution for 
   income tax violations for the next ten 
   years. Plaintiff provides no facts or law
   to support his allegation that federal 
   judges in general, or the undersigned 
   in particular, are under undue pressure 
   because they have to pay income tax 
   on their income and are subject to 
   federal prosecution if they do not do 
   so or how a federal judge could declare 
   himself immune from federal 
   prosecution. This theory is bizarre, 
   without foundation or support, and 
   meritless. Accordingly, Plaintiff's 
   Motion is hereby DENIED

Of course, it's really tax practitioners that should have this kind of immunity, so we could help our clients comply with the law without fear...

Case: Leslie E. White (no link available).

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