On April 4, 2022, the Tax Court issued a Memorandum Opinion in the case of Middleton v. Commissioner (T.C. Memo. 2022-28). The primary issues presented in Middleton v. Commissioner were (i) whether the taxpayer could challenge the Trust Fund Recovery Penalty at his CDP hearing; and (ii) whether the taxpayer established that he was not “responsible person” for collecting, accounting for, and paying over employees’ income and employment taxes. Background to Middleton v. Commissioner In March 2007, Lineation Marketing Co. (Lineation) was organized and registered with the California secretary of state. Lineation provided roadway striping and signage. The petitioner was the responsible managing officer for Lineation during the relevant tax periods. Bank records show that the petitioner opened a checking account for Lineation in December 2012, and a savings account in September 2013. He was the only signer on the bank accounts. In November 2015, a revenue officer interviewed the…