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LESSONS IN TAX COURT DEPORTMENT

June 16, 2005

Kris at Random Mentality links to an piece by a jaded public defender full of helpful advice for her potential clients. Consider this helpful tip for courtroom deportment:

When you come to court, consider your dress. If you’re charged with a DUI, don’t wear a Budweiser shirt. If you have some miscellaneous drug charge, think twice about clothing with a marijuana leaf on it or a t-shirt with the “UniBonger” on it. Long sleeves are very nice for covering tattoos and track marks. Try not to be visibly drunk when you show up.

Similar advice is in order for Tax protesters Honesty Movement adherents when they visit Tax Court. Yesterday a Tax Court special trial judge Couvillion outlined some helpful "don'ts" for plaintiff Regina Bruce:

Petitioner's positions were those of a classic tax protester. Before, during, and after trial, petitioner flooded respondent and this Court with exhibits and inflammatory affidavits advancing her position that the U.S. tax system is unlawful, and the IRS is abusive. Furthermore, her conduct at trial was highly improper. She refused to answer factual questions during trial about how much money she earned, whether she had ever filed a tax return, or whether she obtained tax advice from anyone. Instead, petitioner persisted in repeating her statements about the illegality of the Internal Revenue Code and the oppression of the IRS toward her and all fellow citizens. When the Court reprimanded her for wasting time on frivolous arguments, petitioner simply restated her beliefs and accused the Court of trying to silence her. Finally, when the Court denied her objections as to the relevancy of respondent's routine questions and ordered her to answer, petitioner answered each question with "I have amnesia; I don't know."

To help make sure she would remember not to do these things, the court fined Ms. Bruce $10,000.

Cite: Bruce v. Commissioner, T.C. Memo. 2005-139

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