Kevin M. MOORE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 07-15165 Non-Argument Calendar.United States Court of Appeals, Eleventh Circuit. October 17, 2008. Page 822 [EDITOR’S NOTE: This case is unpublished as indicated by the issuing court.] Joe Alfred Izen, Jr., Izen Associates, P.C., Bellaire, TX, for Petitioner-Appellant. Curtis C. Pett, Washington, D.C., for Respondent-Appellee. […]