70 F.3d 125 Parrasv.Comr. of IRS*** NO. 94-4673 United States Court of Appeals,Eleventh Circuit. Oct 18, 1995 Appeal From: S.D.Fla., No. 4420-93 1 AFFIRMED. * Fed.R.App.P. 34(a); 11th Cir.R. 34-3 ** Local Rule 36 case