260 F.3d 1181 (9th Cir. 2001) RICHARD DYKSTRA; JULIA DYKSTRA, PETITIONERS-APPELLANTS,v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE. No. 00-70011 UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Submitted July 13, 2001*Filed July 25, 2001 Counsel Richard and Julia Dykstra, Pro Se, Escondido, California, for the petitioners-appellants. Robert L. Baker, United States Department of Justice, Tax Division, […]