RALPH B. GUY, Jr., Circuit Judge.
Defendants, William Walton and the Belle Isle Riding Academy, Inc. (BIRA or the Academy), appeal a district court judgment holding them jointly and severally liable for payment of federal income taxes and fraud penalties assessed by the Internal Revenue Service (IRS). The defendants allege three general grounds for reversal of the court's order: (1) that the tax deficiencies calculated by the IRS for both defendants were arbitrary...
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