Sodipo v. IRS, T.C. Memo 2015-31 (Jan. 5, 2015).
On Monday the Tax Court published a case in which the pro se litigant succeeded in convincing the judge that he was a completely unreliable witness when testifying about his own case: "We found Mr. Sodipo's testimony to be in certain material respects general, conclusory, vague, uncorroborated, self-serving, and/or not credible. We shall not rely on the testimony of Mr. Sodipo to establish his position with respect to each of the issues that remain for decision." Id. at p. 11. To make matters worse, the Court found the opposite to be true with respect to the IRS's agent: "We found the testimony of the revenue agent to be trustworthy. We shall rely on that testimony as we deem appropriate." Note, Mr. Sodipo was representing himself, so there was absolutely no one on his side of the case that the Court would believe. This is never a reaction from a Tax Court judge (or any judge for that matter) one hopes to evoke.
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