Betty Ann Ferguson v. Commissioner of Internal Revenue

Betty Ann Ferguson appeals the Tax Court’s dismissal of her petition for Lack of prosecution after she refused to swear or affirm at a hearing. We find the Tax Court’s failure to accommodate her objections inconsistent with both Fed.R.Evid. 603 and the First Amendment and reverse.

I

This First Amendment case ironically arose out of a hearing in Tax Court. Although the government’s brief is replete with references to income, exemptions, and taxable years, the only real issue is Betty Ann Ferguson’s refusal to “swear” or “affirm” before testifying at the hearing. Her objection to oaths and…