Sun River Financial Trust, Jay A. Greek, Trustee v. Commissioner

T.C. Memo. 2020-30

UNITED STATES TAX COURT SUN RIVER FINANCIAL TRUST, JAY A. GREEK, TRUSTEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 20735-16L. Filed March 5, 2020. Jay A. Greek (trustee), for petitioner. Inga C. Plucinski-Holbrook, Rebekah A. Myers, and David Sorensen, for respondent. MEMORANDUM OPINION VASQUEZ, Judge: Pursuant to sections 6320(c) and 6330(d)(1),1 Jay A. Greek, in his capacity as trustee for petitioner Sun River Financial Trust, seeks 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect at all relevant…