Dennis W. Harker, Mary Harker v. Commissioner of Internal Revenue

BOWMAN, Circuit Judge.

Dennis and Mary Harker appeal the decision of the Tax Court finding them liable for tax deficiencies and fraud penalties. For reversal, they argue that the Tax Court abused its discretion when it denied their motion to disqualify Jeffrey A. Schlei, an attorney with the Office of District Counsel (ODC) for the Iowa District Office of the Internal Revenue Service (IRS), and the entire legal staff of the ODC from representing the Commissioner in the Tax Court proceedings. We affirm.

In July 1990, Dennis Harker pled guilty to tax evasion for the taxable year 1987, and Mary…