DECLARATION OF FACTS

 

DECLARATION OF FACTS

I, Nnabugwu C. Eze, am a law-abiding adult citizen residing in the State of Maryland. I hereby make this declaration in support of my Complaint Relating to Judicial Conduct or Disability of Judges and Special Trial Judges in regard to the conduct of Judge Albert G. Lauber (hereinafter referred to as the “Respondent Judge”), and do state as follows:

  1. I am the petitioner in case docket no. 21425-19 before the United States Tax Court in Washington, DC. The respondent in the matter is the Commissioner of Internal Revenue.
  2. During a conference call on 03/15/2022, the Respondent Judge ruled that I could not dispute the correctness of the Notice of Deficiency because I could not bring anything from the audit area before the court.
  3. I pointed out to the Respondent Judge that the attorney representing IRS brought in at least 2 items which were settled issues and I had not availed them to learned counsel for IRS. 
  4. After the conference call, learned counsel for IRS realized that he had made a mistake. He omitted exhibits 10P and 11P. 
  5. The Respondent Judge failed to rule on my Response to the respondent’s motion to show cause and said that my attorney and I should work with learned counsel for IRS to resolve the outstanding issues. 
  6. I requested the Respondent Judge to transfer the case to Baltimore, where I reside, but he said that he could not do that because of possible internet issues and inability of counsel for IRS to receive faxed, emailed and regularly mailed documents.
  7. On 03/08/2022, my attorney had issues uploading documents to Dawson. The Response to 91F was finally submitted on 03/14/2022.
  8. On 03/14/2022, the Respondent Judge was supposed to schedule a hearing for the 91F. A Ms. Diane E. Parzow called me and learned counsel for IRS requested a conference to discuss the court’s procedures for remote hearings. My Response to the 91F was discussed only after my attorney and I brought it up.
  9. The Respondent Judge failed to rule on the correctness of the Notice of Deficiency.
  10. The Respondent Judge failed to act impartially in the matter when he allowed learned counsel for IRS to add documents from compliance while denying me the chance to do so.
  11. I hereby request a finding that the Respondent Judge breached his duty to litigants to act impartially at all times. 

I declare under penalty of perjury that the foregoing is true and correct.

 

Dated this 20th day of March, 2022.

 

Respectfully Submitted,

___________________________________

Nnabugwu C. Eze

Complainant

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