Raymond O'ROuRke Mary O'ROuRke v. Commissioner of Internal Revenue Service

60 F.3d 834 76 A.F.T.R.2d 95 -5616, 95-2 USTC P 50,437 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Raymond O'ROURKE; Mary O'Rourke, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70633. United States Court of Appeals, Ninth Circuit. Submitted June 26, 1995. * Decided June 30, 1995. Before: O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Raymond and Mary O'Rourke (the "O'Rourkes") appeal pro se the tax court's denial of their motions for a continuance and appointment of counsel in their petition for a redetermination of tax deficiencies for the tax years 1980 through 1986. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 . We review for clear abuse of discretion, see United States v. Torres-Rodriguez, 930 F.2d 1375, 1383 (9th Cir. 1991), and we affirm. 3 The O'Rourkes contend that the tax court erred by denying their motion for a continuance because they were unprepared to represent themselves when…