This gem from Howell’s English Proverbs, 1659, is probably a lot older, for I once heard it ascribed, I expect incorrectly, to Niccolo Machiavelli, who lived more than a century earlier.

But whoever first said it, it remains a good rule, as counsel for Thomas J. Ratke & Bonnie F. Ratke, Docket No. 09641-01L, filed 7/7/14 finds out.

Said counsel, whom I’ll call Jacky, wanted STJ Lewis (“His Name Is His Fame”) Carluzzo to recuse himself from the case, and said so in a conference call.

“According to petitioners’ motion to recuse, the rulings embodied in the order are: (1) not based upon the record in this case; and (2) tainted on account of a ‘personal’ and/or ‘on going social’ relationship between the undersigned and respondent’s counsel. In response to a question from [Jacky] during a January 16, 2014, conference call (referenced in the order and petitioners’ motion to recuse) the parties were advised that the undersigned was familiar with Anne Durning and Ann Welhaf; the former as a student and the latter as a law clerk with the Tax Court. The parties were further advised that no other ‘personal’ or ‘social’ relationship exists between those individuals and the undersigned. During the conference call [Jacky] expressed an intention to make a motion to recuse the undersigned, now filed almost seven months later and following the order that embodies rulings adverse to petitioners.” Order, at p. 3.

And Jacky’s own file notes disclose that IRS’ counsel did not make “fabricated” or “misleading” statements to STJ Lew (“His Name Is His Fame”) Carluzzo.

You can guess the outcome of this one.

Takeaway- If you’re going to ask a Judge to recuse him/herself, (a) don’t wait until s/he rules against you, and (b) better have really good grounds. Really good. And read the headline of this blogpost before you make the motion.