In that earlier ruling, the Seventh Circuit asked the parties to file additional memoranda concerning the legal services for which the United States must pay to defend frivolous appeals in tax - protest cases. (howappealing.abovethelaw.com)
At best, your argument that these lawyers are geniuses is that they set up a frivolous appeal to get a mootness ruling that could be used to confuse the trial court in order to issue a ruling they are probably entitled to anyway. (rabett.blogspot.ru)