Johnny Daccarett-Ghia, Alleged Alter Ego or Nominee of Friko Corporation v. Commissioner of Internal Revenue Service

Opinion for the Court filed by Circuit Judge WALD.

WALD, Circuit Judge:

This case concerns the proper scope of the “fugitive disentitlement doctrine” in light of the Supreme Court’s decision in Ortega-Rodriguez v. United States, 507 U.S. 234, 113 S.Ct. 1199, 122 L.Ed.2d 581 (1993). In the proceedings below, the Tax Court dismissed appellant’s petition for redetermination of certain taxes that he allegedly owes the federal government. It did so because appellant has not appeared in a New Jersey federal court to answer a criminal indictment that involves the same funds as the tax obligation. We…