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City LAUBER / NEGA / GALE / BUCH / WHERRY / HOLMES / PARIS / MORRISON / Charlotte / Corona / KROUPA / GUSTAFSON / / Company INTERNAL REVENUE / Thomson Reuters / Business and Petitioner / Wilson / SECC CORPORATION / Henry Randolph Consulting / See Charlotte's Office Boutique Inc. / Educational Use Only SECC Corp. / / Country United States / / Currency USD / / Event Person Communication and Meetings / / Facility Tax Court / District Court / / IndustryTerm cable splicing services / rental equipment / individual providing services / individuals performing services / law employees / / Organization Senate committee / United States Tax Court / House of Representatives / District Court / Internal Revenue Service / Tax Court / Appeals Office / U.S. Securities and Exchange Commission / Senate / Congress / Examination Division / IRS Appeals Office / Internal Revenue Jurisdiction Tax Court / UN Court / Revenue Jurisdiction Tax Court / IRS Examination Division / Regulations Tax Court / United States Court of Federal Claims / / Person Court Rule / Vladislav M. Rozenzhak / OPINION COLVIN / Buck / / Position employee and independent contractor / General / Appeals officer / Secretary / COMMISSIONER / worker / representative / Judge / / ProvinceOrState States District / California / / SocialTag 
Bullis, Emily[removed]For Educational Use Only SECC Corp. v. C.I.R., 142 T.C. No[removed]Tax Court may exercise jurisdiction only to the