Tello v. Commissioner Date Filed: April 18th, 2005 Citations: 410 F.3d 743, 127 F. App'x 734, 127 Fed. Appx. 734, 95 A.F.T.R.2d (RIA) 1916, 2005 U.S. App. LEXIS 6529 Docket Number: 04-60955