PEARSON v. COMMISSIONER

Docket No. 11084-15.

149 T.C. 424 (2017)

149 T.C. No. 20

LINCOLN C. PEARSON AND VICTORIA K. PEARSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 29, 2017.


Attorney(s) appearing for the Case

Paul W. Jones, for petitioners.

Skyler K. Bradbury, David W. Sorensen, and Robert A. Varra, for respondent.


OPINION

This case presents a jurisdictional question identical to that presented by Tilden v. Commissioner, T.C. Memo. 2015-188, rev'd and remanded, 846 F.3d 882 (7th Cir. 2017). On May 29, 2015, the Internal Revenue Service (IRS or...

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