No, President Trump is not a petitioner, as far as I can tell. All the record shows is that he has appointed a couple judges (hi, Judge Holmes). But Melvyn Duane Salter, Docket No. 3771-23, filed 10/7/25, thinks he should be.

Melvyn Duane Salter, RFC (Rounder First Class), has made five (count ’em, five) trips to USTC before now, and Judge David Gustafson, obliging as always, gives us the rundown.

“This Court’s records show that Mr. Salter has been the petitioner in five previous cases, i.e., No. 15398-97 (stipulated decision entered 07/06/1998); No. 12442-12L (tax year 2012, order and decision entered 09/12/2014 in petitioner’s favor (Gustafson, J.)); No. 21045-15L (tax years 2009-2010, bench opinion served and decision entered 11/03/2016 (Gustafson, J.), appeal dismissed as untimely, No. 17-1957 (4th Cir. 10/20/2017)); No. 553-18L (tax years 2009-2011, order and decision entered 02/05/2019, aff ’d, No. 19-1250 (4th Cir. 08/26/2019)); and No. 13343-19 (tax years 2012-2013, dismissed 11/06/2019 for failure to state a claim).” Order, at p. 1.

Taishoff says going 1 for 5 in this league is good hitting. I didn’t blog the win, and only tangentially dealt with 21045-15L; see my blogpost “Pro Se? Oy Vey!” 8/15/17. I can claim I was prescient; see infra, as my expensive colleagues would say.

“However, the issues in those previous cases are not before us now.” Order, at p. 1. Judge Gustafson previously ordered Melvyn Duane to show cause why he shouldn’t be tossed for want of prosecution, and why IRS’ Rule 91(f)(2) proposed facts and documents shouldn’t be deemed admitted into evidence.

“…the Tax Court received from Mr. Salter a document… that did not comply with either of our orders to show cause. Rather, Mr. Salter’s document (addressed ‘To: Donald Trump, President of the United States of America’, with ‘CCs’ indicated to the Tax Court, among others) sought (apparently from President Trump) various forms of relief that are outside the jurisdiction of the Tax Court in this case, including damages of $3.5 million and other relief against the IRS, several named IRS employees, the Tax Court, and ‘those responsible from 2011 forward’, including ‘the United States Tax Judges who have weighed in on my case through the years without thoroughly examining my documents that I have sent in a[nd] especially Judge David Gustafson …’.” Order, at p. 3.

Melvyn Duane wants a stay of trial until next July, so President Trump can investigate.

No, says Judge Gustafson, and orders and decides that Melvyn Duane owes the taxes and add-ons.

Will President Trump intervene? Let me know your thoughts in the Comments section below.