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It can't be a good sign for a taxpayer when his Tax Court judge starts his opinion with a history of the taxpayer's record of failure in Tax Court:
John Green has not had much success in Tax Court. In 1993, Green wanted to escape paying income tax on money he’d embezzled ten years earlier, claiming he was exempt because he is a Native American. We held him liable for both the tax and penalties.
Sure enough, things went downhill from there for Mr. Green. Russ Fox has the gory details.
Cite: John O. Green, T.C. Memo. 2008-130
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