35 F.3d 577 74 A.F.T.R.2d 94-6318 Akinsv.Comr. of I.R.S.* NO. 94-8111 United States Court of Appeals,Eleventh Circuit. Aug 31, 1994 1 Appeal From: N.D.Ga. 2 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3