Jeffery M. Guerrero, A. J. Concrete Services, Inc., Olympic Concrete Pumping Inc., and A. J. Concrete Pumping, Inc., collectively “Guerrero” retained James L. McDonald and Reznick, Fedder & Silverman, an accounting firm, collectively “McDonald” to represent them in appeals to the Internal Revenue Service “IRS”. Guerrero subsequently filed suit against McDonald, alleging claims of professional malpractice and, in the alternative, seeking recovery of the fees paid for his services. Guerrero appeals from the grant of summary judgment to McDonald. We affirm, for reasons that follow. “Summary judgment is proper when there is no genuine issue of material fact and the movant is entitled to judgment as a matter of law.”1 “A de novo standard of review applies to an appeal from a grant of summary judgment, and we view the evidence, and all reasonable conclusions and inferences drawn from it, in the light most favorable to the nonmovant.”2
So viewed, the record shows that in the 1990s, the IRS conducted multiple audits of the tax returns of corporations owned by Jeffrey Guerrero and subsequently issued adjustments to the tax returns.3 Guerrero filed actions challenging the audits, and he retained McDonald to represent him and the corporations in the appeal process with the IRS.4 Guerrero was unsatisfied with the outcome of the IRS appellate process, and he therefore retained McDonald to file suit in the United States Tax Court to contest the proposed adjustments. Following the December 1999 trial, during which the parties submitted documents, physical evidence, witness testimony, and evidentiary stipulations, the Tax Court issued an opinion ruling in favor of Guerrero on one issue and in favor of the IRS as to the remaining issues. Guerrero retained a law firm to file with the assistance of McDonald post-judgment motions in the Tax Court, which were denied. Guerrero then hired another law firm to file an appeal of the Tax Court decisions. On March 21, 2003, the United States Court of Appeals for the Eleventh Circuit issued a published decision affirming the Tax Court decision.5
