The CRA applied for an order to the Tax Court to prevent a taxpayer from issuing further appeals to them. The Tax Court agreed that a) the taxpayer’s appeal contained allegations of dishonesty, incompetence, fraud, and dereliction of duty against the agents, b) the appeal was scandalous, frivolous, and vexatious with no reasonable ground in support of the appeal, and c) it was not the first of such vexatious Appeals filed by the taxpayer. The Tax Court said the order was therefore justified.