Noel v. Hoover

Opinion by Judge TAUBMAN.

In this action for professional negligence, plaintiffs, Wallace R. Noel and Robinette Noel, appeal the summary judgment in favor of defendants, Wayne Hoover and Hoover, Harris and Company, P.C. (collectively Hoover), on the basis that their action was barred by the applicable statute of limitations. We affirm.

As pertinent here, Hoover prepared federal and state income tax returns for the Noels for the 1990 tax year. In February 1994, the Criminal Investigation Division of the United States Department of Treasury advised the Noels that it was recommending eriminal…