Shamrock v. Commissioner of Internal Revenue

Tax Court did not err, as part of assessing tax deficiency and penalties, in accepting taxpayer’s stipulation that conceded that only half of their requested tax relief was appropriate. While taxpayers, in seeking to set aside stipulation, were represented at time of stipulation by individual who was attorney, but was not member of Illinois bar, said individual gave competent assistance to taxpayers, and taxpayers did not otherwise accuse said individual of malpractice or establish any prejudice arising out of individual’s actions.