Douglas L. Hadsell v. Commissioner Internal Revenue Service

BOOCHEVER, Circuit Judge:

Douglas L. Hadsell (“Hadsell”), proceeding in forma pauperis, sought redetermination in the United States Tax Court of owed taxes and additions to tax. Without tendering the required mileage and witness fees, Hadsell subpoenaed duces tecum three witnesses and asked each to bring documents to trial, including documents seized by a police officer pursuant to a search warrant related to another matter. None of the witnesses appeared at trial and the court refused to en force the subpoenas because mileage and witness fees were not tendered. The court affirmed most of the…