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15-1653 - Chai v. Commissioner of Internal Reven


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15-1653 - Chai v. Commissioner of Internal Reven
March 20, 2017
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OPINION, vacating the Tax Court’s jurisdictional ruling, remanding the case to the Tax Court to enter a revised decision upholding the additional income‐tax deficiency, affirming the portion of the Tax Court’s order upholding the self‐employment tax deficiency and reversing the portion of the Tax Court’s order upholding the accuracyrelated penalty, by RAK, RCW, SLC, FILED.[1992019] [15-1653, 15-2414]