GRECO v. U.S.

No. 3:CV020417.

380 F.Supp.2d 598 (2005)

Thomas J. GRECO, Plaintiff, v. UNITED STATES of America, Internal Revenue Service, Defendants.

United States District Court, M.D. Pennsylvania.

August 4, 2005.


Attorney(s) appearing for the Case

David J. Harris, David J. Harris, Esquire, Robert M. Cohen, Robert M. Cohen, Esq. Professional Office, Kimberly D. Borland, Borland & Borland, Wilkes-Barre, PA, for Plaintiff.

Christopher R. Zaetta, U.S. Department of Justice, Washington, DC, Lorna N. Graham, U.S. Attorney's Office, Scranton, PA, for Defendants.


MEMORANDUM

VANASKIE, Chief Judge.

This tax refund litigation raises important questions concerning the impact of the loss of the Internal Revenue Service investigative file on its ability to obtain a judgment for allegedly unpaid taxes; the classification of workers in the entertainment, bar and restaurant business as independent contractors; the availability of relief under section 530 of the Internal Revenue Code with respect to the incorrect classification...

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