Document Info

DocketNumber: 11-11377

Citation Numbers: 452 F. App'x 901

Judges: Tjoflat, Edmondson, Fay

Filed Date: 1/17/2012

Status: Non-Precedential

Modified Date: 11/5/2024

  •                                                                       [DO NOT PUBLISH]
    IN THE UNITED STATES COURT OF APPEALS
    FOR THE ELEVENTH CIRCUIT
    ________________________                 FILED
    U.S. COURT OF APPEALS
    No. 11-11377              ELEVENTH CIRCUIT
    Non-Argument Calendar           JANUARY 17, 2012
    ________________________             JOHN LEY
    CLERK
    Agency No. 3474-09
    PATRICIA A. BROOKSHIRE,
    llllllllllllllllllllllllllllllllllllllll                                  Petitioner-Appellant,
    versus
    COMMISSIONER OF IRS,
    llllllllllllllllllllllllllllllllllllllll                             Respondent-Appellee.
    ________________________
    Petition for Review of a Decision of the
    U.S.Tax Court
    ________________________
    (January 17, 2012)
    Before TJOFLAT, EDMONDSON and FAY, Circuit Judges.
    PER CURIAM:
    Patricia Brookshire, proceeding pro se, appeals the tax court’s denial of her
    petition for redetermination of her tax deficiency. She argues that the tax court
    judge was biased against her for proceeding pro se. For the reasons set forth
    below, we affirm the tax court’s decision.
    I.
    Brookshire failed to file tax returns for tax years 2003 through 2006. After
    the Commissioner issued notices of deficiency for 2004 and 2006, Brookshire
    filed a petition with the tax court seeking a redetermination of the tax deficiencies.
    In her petition, she referred to herself as “he.” Among other things, she argued
    that she had no tax liability for 2004 or 2006 and that she had business expenses,
    tax preparation expenses, and charitable donation deductions. She explained that
    she could not substantiate the income alleged by the Commissioner, which might
    have been that of illegal immigrants who stole her Social Security number.
    The parties submitted a stipulation of facts, to which they attached a number
    of exhibits, including declarations setting forth Brookshire’s wage, non-employee,
    and interest income in 2004 and 2006. They further stipulated that the 2004
    income from U.S. Personnel and the 2006 income from Patrick Cornelius was
    wage income. With the stipulation of facts, Brookshire submitted an affidavit, list
    of expenses and deductions, and spreadsheets summarizing her asserted business
    expenses.
    2
    At trial, Brookshire testified that she was a freelance graphic designer.
    Cornelius was one of her clients, and the W-2 from U.S. Personnel reflected her
    payment from Cornelius. In 2004 and 2006, she had compared her income with
    her business expenses and determined “that it was essentially a wash.” She
    questioned the Commissioner’s determination of liability because she could not
    find any W-2’s or 1099’s for 2004 or 2006 in her records. Brookshire began
    testifying regarding the deduction for home insurance that the Commissioner’s
    appeals counsel had been willing to approve, and the Commissioner objected. The
    court stated that what Brookshire and appeals counsel had discussed was not
    admissible.
    Brookshire testified that she was a contract worker for U.S. Personnel,
    although she received W-2 wages for that work. She was not sure how her
    claimed business expenses were allocated between her wage and non-employee
    income, but she believed that more of her expenses were for her freelance work
    than for her W-2 work. As to her travel expenses, she had recorded her mileage in
    a logbook and transferred the information to a spreadsheet. After the
    Commissioner pointed out some discrepancies in her 2006 spreadsheet,
    Brookshire testified that those entries were incorrect. She did not have the
    original mileage log with her at the trial. Additionally, her 2006 mileage might
    3
    not all have been attributable to non-employee income.
    As to charitable donations, Brookshire testified that she gave cash donations
    to two churches, averaging a total of $50 per week, for a total of $2,600.00. She
    asked the court to consider her affidavit setting forth that estimate. The court
    replied that it could not accept Brookshire’s affidavit because it was inadmissible
    hearsay. However, the court explained, Brookshire’s testimony substituted for the
    affidavit.
    At the conclusion of her testimony, Brookshire objected to the declarations
    attached to the stipulation of facts because she could not cross-examine the
    individuals who submitted them.
    The court acknowledged that Brookshire had listened to the court
    proceedings, but found that her problems began with her petition. The court stated
    that her petition included boilerplate language, frivolous arguments, and referred
    to Brookshire as a “he” rather than a “she.” Brookshire had testified that her
    claimed mileage was inaccurate. The court noted that Brookshire had conducted
    research, but she was at a disadvantage as a pro se litigant. The court stated that it
    would allow the Commissioner and Brookshire to submit briefs before issuing a
    ruling.
    The court issued a memorandum incorporating the stipulated facts and
    4
    setting forth additional factual findings and an opinion. The court described
    Brookshire’s claims in her petition as “a hodgepodge of frivolous, irrelevant, and
    spurious arguments common to petitioners following a program of tax defiance.”
    The court cited three other tax court cases: Jensen v. Comm’r, 
    T.C.M. (RIA) 2010-143
    , Sullivan v. Comm’r, 
    99 T.C.M. (CCH) 1565
     (2010), and Cook v.
    Comm’r, 
    99 T.C.M. (CCH) 1562
     (2010). Specifically, as the taxpayers in those
    three cases had contended, Brookshire denied tax liability, alleged that the
    Commissioner’s income figures came from illegal immigrants who stole her Social
    Security number, asserted that tax regulations were too complex, claimed credit
    for the illegal telephone excise tax, claimed a deduction for tax preparation and
    filing advice expenses even though she had not filed tax returns, asserted that she
    should be allowed to reconstruct records, and referred to herself as “he.”
    The court explained that the exhibits to which Brookshire objected were
    admissible under Fed.R.Evid. 803(6), 902(11). The court found that Brookshire
    had not properly substantiated many of the deductions she attempted to claim,
    such as her 2006 mileage, which she admitted was incorrect. There was no
    evidence verifying Brookshire’s claimed charitable contributions. The court
    further found that Brookshire had attempted to re-characterize her wage income as
    non-employee income in order to claim additional expenses as business expenses.
    5
    Brookshire also had not cooperated with the Commissioner, had not properly
    complied with rules regarding turning over documents, had obstructed the process
    by pursuing frivolous arguments, and had not sought competent tax advice. The
    court did not believe that Brookshire misunderstood the law or believed that she
    had no taxable income. Accordingly, the court sustained the Commissioner’s
    determination of tax deficiencies and penalties.
    In a motion for reconsideration, Brookshire argued that the court showed a
    bias against pro se litigants. The motion was denied. The tax court issued its
    decision, and Brookshire timely appealed.
    II.
    We review the tax court’s factual findings for clear error and its legal
    conclusions de novo. Estate of Whitt v. Comm’r, 
    751 F.2d 1548
    , 1556 (11th Cir.
    1985). A judge’s failure to recuse herself is reviewed for an abuse of discretion.
    Murray v. Scott, 
    253 F.3d 1308
    , 1310 (11th Cir. 2001).
    A judge must recuse herself when her “impartiality might reasonably be
    questioned” or when she “has a personal bias or prejudice” against a party. 
    28 U.S.C. § 455
    (a), (b)(1). Thus, a judge should recuse herself if “an objective,
    disinterested, lay observer fully informed of the facts underlying the grounds on
    which recusal was sought would entertain a significant doubt about the judge’s
    6
    impartiality.” Bolin v. Story, 
    225 F.3d 1234
    , 1239 (11th Cir. 2000) (quotation
    omitted). The bias must be personal, rather than judicial, to require recusal. 
    Id.
    That is, the bias “must stem from an extrajudicial source and result in an opinion
    on the merits on some basis other than what the judge learned from [her]
    participation in the case.” Jaffe v. Grant, 
    793 F.2d 1182
    , 1188-89 (11th Cir. 1986)
    (quotations omitted). A judge’s remarks may show “such pervasive bias and
    prejudice that it constitutes bias against a party,” but a “judge’s comments on lack
    of evidence” and adverse rulings do not “constitute pervasive bias.” Hamm v.
    Members of the Bd. of Regents of the State of Fla., 
    708 F.2d 647
    , 651 (11th Cir.
    1983). A judge’s “expressions of impatience, dissatisfaction, annoyance, and even
    anger, that are within the bounds of what imperfect men and women, even after
    having been confirmed as federal judges, sometimes display,” do not show that the
    judge was biased. Liteky v. United States, 
    510 U.S. 540
    , 555-56, 
    114 S.Ct. 1147
    ,
    1157, 
    127 L.Ed.2d 474
     (1994).
    In Jensen, Sullivan, and Cook, the tax court found that the taxpayers
    presented frivolous and irrelevant claims common to tax defiance programs.
    Jensen, 
    T.C.M. (RIA) 2010-143
    ; Sullivan, 
    99 T.C.M. (CCH) 1565
    ; Cook, 
    99 T.C.M. (CCH) 1562
    . Similar to the arguments Brookshire presented, each of
    those taxpayers cited Cohen and argued that the Commissioner’s determination of
    7
    income might have been derived from illegal immigrants who stole his identity,
    tax regulations were complex, he was entitled to a deduction for the illegal
    telephone excise tax, he was entitled to deduct expenses for tax preparation and
    advice even though he filed no tax return, and he was missing records. Jensen,
    
    T.C.M. (RIA) 2010-143
    ; Sullivan, 
    99 T.C.M. (CCH) 1565
    ; Cook, 
    99 T.C.M. (CCH) 1562
    .
    Brookshire’s arguments regarding bias are meritless.1 Although she does at
    one point allege that the judge had a “personal bias” against her, all of her claims
    revolve around the judge’s statements at trial and in the opinion. The judge’s
    comments, however, do not reflect a pervasive bias. See Hamm, 
    708 F.2d at 651
    .
    The judge did not reveal any bias towards pro se litigants by citing cases in which
    the taxpayers had raised the same frivolous arguments that Brookshire raised. Nor
    did the judge reflect any bias by pointing out that Brookshire’s petition contained
    an incorrect pronoun or by finding Brookshire’s arguments frivolous. These
    findings reflect the judge’s opinion on the merits of the case, not any personal or
    1
    Two additional matters warrant a brief discussion. First, although Brookshire seems to
    challenge the tax court’s findings on the merits in her reply brief, she abandoned that issue by
    failing to raise it in her initial brief. See Timson v. Sampson, 
    518 F.3d 870
    , 874 (11th Cir. 2008)
    (explaining that pro se briefs are construed liberally, but pro se litigants nonetheless abandon
    issues raised for the first time in a reply brief). Second, we decline to consider the documents
    that Brookshire attached to her initial brief because they were not before the lower court. See
    Hershey v. City of Clearwater, 
    834 F.2d 937
    , 941 n.6 (11th Cir. 1987) (explaining that we
    generally do not consider documents not before the lower court).
    8
    pervasive bias against Brookshire specifically or pro se litigants generally. See 
    id.
    Moreover, the judge did not err in noting that her arguments were frivolous. See
    Estate of Whitt, 
    751 F.2d at 1556
    . For example, Brookshire’s inability to verify
    her income was caused by her own failure to keep records. It was unreasonable
    for her to assume and argue that because she failed to keep adequate records,
    illegal immigrants might have stolen her identity.
    Next, Brookshire argues that the judge showed bias through erroneous
    factual findings and a finding that Brookshire was not fully credible. However,
    even if these findings contained errors, such errors do not reveal any bias on the
    part of the judge. These findings were based on the facts of the case, not based on
    an extrajudicial source or any personal or pervasive bias on the part of the judge.
    See Jaffe, 
    793 F.2d at 1188-89
    ; Hamm, 
    708 F.2d at 651
    .
    Brookshire also asserts that the judge showed bias by failing to accept
    Brookshire’s testimony regarding charitable donations as true after telling
    Brookshire that she would do so, finding that Brookshire attempted to
    re-characterize her income from Cornelius as non-employee income, and failing to
    rule on all objections raised at trial. These assertions are belied by the record,
    which shows that: (1) the judge merely stated that Brookshire’s testimony as to
    charitable donations was admissible, but her affidavit was not; (2) Brookshire did
    9
    attempt to re-characterize her income from Cornelius as non-employee income
    despite stipulating that it was wage income; (3) the judge explicitly stated that
    Brookshire’s conversations with appeals counsel were not admissible; and (4) the
    judge explicitly found that the declarations to which Brookshire objected were
    admissible under Fed.R.Evid. 803(6), 902(11).
    Finally, Brookshire argues that the judge attempted to prevent her from
    seeking review of her case by using an intimidating tone at trial and in the opinion.
    The record reveals no such tone and instead shows that the judge allowed
    Brookshire to testify and be cross-examined, allowed her to file a post-trial brief,
    and answered her questions regarding the admission of business records. The
    judge also acknowledged that Brookshire had listened to the court proceedings.
    Moreover, given that Brookshire proceeded to trial, filed a motion for
    reconsideration, and filed the instant appeal, it does not appear that she was
    actually intimidated by the judge’s alleged tone. Based on the above, the judge
    did not abuse her discretion because she showed no bias. See Murray, 253 F.3d at
    1310.
    For the foregoing reasons, we affirm the tax court’s decision.
    AFFIRMED.
    10