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Martin G. Plotkin v. Commissioner of Internal Revenue

IFP petition · United States Court of Appeals for the Eleventh Circuit, No. 24-10667 · judgment May 15, 2025


Certiorari denied · October 14, 2025

Questions presented

QUESTIONS

  1. Do the intentional, deliberate, and purposeful actions and statements of Tax Court Judge Morrison, whether derived from 'judicial' or 'extrajudicial' sources, which began shortly after his assignment to the case and continued throughout the entire 8 years of the proceedings, evidence an extreme level of pervasive bias and favoritism such that he was unwilling and unable to render a fair judgment.

  2. Given the intentional, deliberate, and purposeful actions of Judge Morrison, did the court err in failing to grant Plotkin's motions for Judge Morrison's recusal or reassignment.

  3. Did Judge Morrison, deliberately and intentionally disregarding the requirements of Tax Court Rule 121, err in granting the IRS summary judgment based upon his knowingly false 'interpretation' of Plotkin's allegation of incorrect §6330(c)( 1) verification, an 'interpretation' that at best, and in the light most favorable to Judge Morrison, might be considered as an 'inference' favoring the IRS,

  4. Do the intentional, deliberate, and purposeful actions and statements of the Court of Appeals, including misstatement and fabrication, whether derived from 'judicial' or 'extrajudicial' sources, evidence an extreme level of pervasive bias and favoritism such that the Court of Appeals was unwilling to render a fair judgment.

  5. Did the deliberate, intentional and purposeful actions of both Tax Court Judge Morrison and the 11th Circuit Court of Appeals deprive Plotkin of his right to due process as provided for in Amendment 5 to the Constitution of the United States through their

Counsel of record

For petitioner
Martin G. Plotkin

For respondent
D. John Sauer
Solicitor General

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Oct 14 2025
    Petition DENIED.
  2. Sep 25 2025
    DISTRIBUTED for Conference of 10/10/2025.
  3. Sep 17 2025
    Waiver of right of respondent CIR to respond filed.
  4. Aug 11 2025
    Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due September 18, 2025)