Does a claim that an attorney's personal tax problems render the attorney incompetent to practice tax law in a case where the attorney has been suspended from practice or disbarred?

The claim that an attorney's personal tax problems renders the attorney incompetent to practice tax law is meritless. Since this court has declined to find ineffective assistance in cases in which the attorney had been either suspended from practice or disbarred, United States v. Mouzin, 785 F.2d 682, 698 (9th Cir.), cert. denied, 479 U.S. 985 (1986); United States v. Hoffman, 733 F.2d 596, 600 (9th Cir.), cert. denied, 469 U.S. 1039 (1984), failure to pay taxes certainly does not establish incompetence to practice tax law.