Larry L. Bosley Sandra N. Bosley v. Commissioner Internal Revenue Service

92 F.3d 1191 78 A.F.T.R.2d 96 -5874, 96-2 USTC P 50,451 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Larry L. BOSLEY; Sandra N. Bosley; Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 95-70021. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 5, 1996. Decided Aug. 1, 1996. Before: FLETCHER, BEEZER, and KLEINFELD, Circuit Judges. 1 MEMORANDUM * 2 The underlying problem giving rise to the Bosleys' claim is that the Bosleys' representative thought the discovery requests to which they failed to respond related only to the Florida tax shelter deductions which they had decided not to defend. Their accountants failed to respond to the discovery relating to the Florida Tax Shelter. The Commissioner moved to dismiss their petition. The Tax Court ordered them to show cause why the petition should not be dismissed. Their representative did not file any showing of cause, so the petition was dismissed. 3 Tax Court…