Did the Fifth Circuit err in reversing a lower court ruling by interpreting undefined jury instructions and verdict forms in a tax dispute against the taxpayer?

QUESTIONS PRESENTED FOR REVIEW 1. “Invited Error” Violation. Did the Fifth Circuit err by reversing because of jury instructions that the Government itself drafted? 2. United Dominion Violation. Did the Fifth Circuit err by interpreting an undefined and unlimited term (“Impediment”) in favor of the IRS and against the taxpayer? 3. Neder Violation. Did the Fifth Circuit err by reversing because of jury instructions when overwhelming evidence would have supported the same result with different jury instructions? 4, Rule 51 Violations. Did the Fifth Circuit err by reversing because of a: (1) jury instruction that the Government never objected to at trial; and/or (2) verdict form that the Government never objected to at trial? 5. Attorney Fee Award. If the Fifth Circuit erred for any of the reasons stated above, did it then also err by vacating the attorney fee award for RSBCO? I "PARTIES & PROCEEDINGS 1. Parties. RSBCO, Plaintiff (trial), Appellee (appeal), and Petitioner (currently). RSBCO is a Louisiana partnership and has no parent corporation nor publicly traded corporation that owns more than 10% or more of its stock. ROA. 23-30062.64; and the United States of America 2.