Business Related Issues
§ 530 of the Revenue Act of 1978

Treece Financial Services Group v. Commissioner
158 T.C. No. 6

On April 19, 2022, the Tax Court issued the full opinion in Treece Financial Services Group v. Commissioner (158 T.C. No. 6). The primary issue presented in Treece Financial Services Group v. Commissioner was whether the Tax Court had jurisdiction to determine whether Voluntary Classification Settlement Program (VCSP) entered into computation of taxes owed by the taxpayer. Held: Indeed, it did. Treece Financial Services Group v. Commissioner in a Nutshell Treece Financial Services Group, a

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Business Related Issues
§ 530 of the Revenue Act of 1978

Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114)

On August 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114). The primary issue before the court in Reflectxion Resources Inc. v. Commissioner was whether the Tax Court has jurisdiction to determine whether the petitioner was entitled to relief from worker classification liabilities pursuant to § 530 of the Revenue Act of 1978. Background to Reflectxion Resources Inc. v. Commissioner The petitioner was as

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Treece Financial Services Group v. Commissioner
158 T.C. No. 6

On April 19, 2022, the Tax Court issued the full opinion in Treece Financial Services Group v. Commissioner (158 T.C. No. 6). The primary issue presented in Treece Financial Services Group v. Commissioner was whether the Tax Court had jurisdiction to determine whether Voluntary Classification Settlement Program (VCSP) entered into

Read More »

Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114)

On August 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Reflectxion Resources Inc. v. Commissioner (T.C. Memo. 2020-114). The primary issue before the court in Reflectxion Resources Inc. v. Commissioner was whether the Tax Court has jurisdiction to determine whether the petitioner was entitled to relief

Read More »