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KORESKO v. U.S.

Civil Action No. 13-4131.

123 F.Supp.3d 654 (2015)

John J. KORESKO, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Pennsylvania.

Filed August 20, 2015.

Attorney(s) appearing for the Case

John J. Koresko, Bridgeport, PA, pro se.

Sean P. Beaty, U.S. Dept of Justice Tax Div., Washington, DC, for Defendant.

MEMORANDUM

John Koresko is the creator of the Regional Employers Assurance Leagues Voluntary Employees' Benefit Association (REAL VEBA) trust, which the IRS determined was a tax shelter. In November 2012, the IRS assessed 26 U.S.C. § 6700 penalties against both Koresko and Penn-Mont Benefit Services...

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