S & O Liquidating Partnership v. Commissioner of Internal Revenue, Appeals of David Beach, Robert M. Berliner, Jay I. Borow

COFFEY, Circuit Judge.

The Tax Court permitted several former partners of the now-defunct accounting firm of Spicer & Oppenheim (“Spicer”) to intervene and participate in a global settlement regarding the partnership’s tax returns. The appellants, who are the original partners and signatories to the agreement, objected to the intervention but nonetheless signed closing agreements that resolved their disputes with the Commissioner prior to filing this appeal of the Tax Court’s decision. Because the closing agreements render this appeal moot, we dismiss for lack of subject matter jurisdiction.

I.…