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OpinionJanuary 12, 2001

To the editor: I recently had the privilege to have a case brought before the Internal Revenue Service in U.S. Tax Court in St. Louis. I felt payment of 89 percent of my total income was excessive and that, given the opportunity, I could explain my position before a judge and the matter could be resolved...

Richard L. Mcclarney

To the editor:

I recently had the privilege to have a case brought before the Internal Revenue Service in U.S. Tax Court in St. Louis. I felt payment of 89 percent of my total income was excessive and that, given the opportunity, I could explain my position before a judge and the matter could be resolved.

That was a gross miscalculation on my part. The court system does not exist for use by members of the public. The court system is the personal property of judges and attorneys. The only input allowed by members of the public is to pay whatever the judges and attorneys decide you should pay, plus interest and court costs.

There is one other thing that will make your trip to St. Louis something to remember: the new Eagleton Federal Building, where tax cases are heard. This building is truly magnificent, and to think they were able to build it for a mere $100 million is remarkable.

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The most spectacular feature is the courtroom itself. The ceilings are 50 feet high, and the room is large enough to serve as a basketball court. I am sure there is a reason for a room this size. I just do not know what it is.

Just remember: This building is not for the public. It is for attorneys and judges. It is a nice place to decide what is best for you without having the public waste its time with meaningless arguments by inferior people.

RICHARD L. McCLARNEY

Cape Girardeau

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