[Unpublished]

Charles and Maralee Sisson appeal from an order of the Tax Court 1 denying their motion for leave to file a motion to correct purported inaccuracies in a hearing transcript. After careful review, we find no basis for reversal, given that the specific relief the Sissons seek could not have any *598 effect on the matters at issue in this case. See Doe v. Nixon, 716 F.3d 1041, 1051 (8th Cir. 2013) (noting that a federal court does not have authority to give opinions on moot questions or abstract propositions that cannot affect the matter at issue in the case before it).

Accordingly, we affirm.