[PUBLISHED] [Benton, Author, with Loken and Colloton, Circuit Judges] Civil case - Professional malpractice. In action claiming accountant committed professional malpractice by not claiming a state tax deduction, the district court did not err in ruling, based on the language of the statute in question, that the deduction did not apply at the time the return was filed, and it did not err in granting defendant summary judgment on the claim; the affidavit submitted in support of plaintiff's legal malpractice claim was insufficient, and the district court did not err in granting the defendant law firm summary judgment; plaintiff's aiding and abetting claim was was not supported by the record, and the court did not err in granting defendants summary judgment; RICO claim was properly dismissed as untimely.