Opinion
No. 14-60653
06-05-2015
RICHARD OHENDALSKI; KAY OHENDALSKI, Petitioners - Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee
Appeal from the Decision of the United States Tax Court
No. 19021-12
Before REAVLEY, OWEN, and HIGGINSON, Circuit Judges. PER CURIAM:
Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
Taxpayers appeal the Tax Court's judgment based on the settlement of the parties and contest the computation of taxes because not in accord with that settlement. No alternative computations, except for the incorrect zero denial of a tax, was ever explained and proposed. They have had many full opportunities to resolve any error in the taxes they owe or in this judgment, and have always avoided those opportunities. Their argument now, about their settlement as the consequence of their attorney's ineffectiveness, fits their defense of hide and go seek.
The pending motion is dismissed as moot.
JUDGMENT AFFIRMED.