United States v. Richard R. Sibla

Richard R. Sibla appeals his conviction on two counts of willful failure to file an income tax return, in violation of 26 U.S.C. § 7203 . The sole issue on appeal is whether the district judge committed reversible error in denying Sibla’s motion for recusal of the judge. We find no error, and we therefore affirm.

I.

Sibla chose to represent himself before the district court. At a pretrial hearing, the district judge noted that a discovery motion filed by Sibla related to a frivolous legal argument concerning the validity of the federal income tax scheme. The judge thoroughly admonished Sibla that similar challenges to the federal tax laws had been routinely rejected by the courts and that Sibla would be “in great trouble in connection with the defense of this case,” if he relied on that argument.

Alleging that the judge’s remarks demonstrated prejudice, Sibla filed a motion and accompanying affidavit pursuant to 28 U.S.C. § 144 , requesting the judge to recuse himself. The district judge denied the motion on the ground that the affidavit was insufficient on its face because it did not state grounds for recusal.

Sibla waived his right to a jury trial, and the case was tried…