Tax Court In Brief | Treece Financial Services Group v. Comm'r/Treece Investment Advisory Corp. v. Comm'r | VCSP And IRS Discretion

• Published date: 26 April 2022
• Law Firm: Freeman Law
• Author: Freeman Law

The Tax Court in Brief - April 18th- April 22nd, 2022

Freeman Law's "The Tax Court in Brief" covers every substantive Tax Court opinion, providing a weekly brief of its decisions in clear, concise prose.

For a link to our podcast covering the Tax Court in Brief, download here or check out other episodes of The Freeman Law Project.

Tax Litigation: The Week of April 18th, 2022, through April 22nd, 2022

• Sezonov. Comm'r, TC Memo. 2022-40| April 20, 2022 | Marvel, J. | Dkt. No 26650-17
• Bindel v. Commissioner |April 20, 2022 | Urda, P. | Dkt. No. 9552-19
• Kohout v. Comm'r, T.C. Memo. 2022-37 |April 18, 2022?|Jones, J. | Dkt. No. 11958-17

Treece Financial Services Group v. Comm'r, 158 T.C. No. 6 | April 19, 2022 | Kerrigan, J. | Dkt. No. 20850-19

Opinion

and related opinion, Treece Investment Advisory Corp. v. Comm'r, T.C. Memo 2022-38| April 19, 2022 | Kerrigan, J. | Dkt. No. 21015-19

Opinion

Treece Financial Services Group v. Commissioner

Short Summary: This case discusses two procedural issues. First, whether the Tax Court has jurisdiction to determine an IRS' determination made in regard to the applicability of the Voluntary Classification Settlement Program (VCSP). Second, whether a motion for summary judgement (MSJ) filed by the petitioner was to be granted. The relevant part of the opinion rests on the first issue.

Dock D. Treece (Mr. Treece) was the sole corporate officer of Treece Financial...