Ruesch v. Comm’r
Abstract Case Name: Vivian Ruesch v. Commissioner, 154 T.C. No. 13 (Jun. 25, 2020).Jurisdiction: U.S.T.C.Petitioner: Vivian RueschRespondent: Commissioner of the Internal Revenue Service.Concepts: Tax DelinquenciesNature of Case: Whether the U.S. Tax Court has jurisdiction to decide Ms. Ruesch’s underlying liability for penalties assessed by the Internal Revenue Services (IRS); and whether Ms. Ruesch’s claim against the IRS […]