CRIM v. C.I.R.

No. 21-1260.

66 F.4th 999 (2023)

John M. CRIM, Appellant v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided May 2, 2023.


Attorney(s) appearing for the Case

Joseph A. DiRuzzo, III argued the cause for appellant. With him on the briefs was Daniel M. Lader.

Matthew S. Johnshoy , Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief was Michael J. Haungs , Attorney. Julie C. Avetta , Attorney, entered an appearance.

Dissenting opinion filed by Circuit Judge Walker.


The Internal Revenue Service assessed penalties pursuant to 26 U.S.C. § 6700 against John Crim in connection with his promotion of a tax shelter scheme. Crim filed a motion to recuse and disqualify all Tax Court judges on separation of powers grounds. The Tax Court denied the motion and granted summary judgment...

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