Ex-Ch J Maurice B. (“Mighty Mo”) Foley is a contender for shortest full-dress T. C. of the year with Artena Moon and Kenneth Moon, 165 T. C. 4, filed 9/10/25. Artena & Ken claimed they placed their Chevy Volt in service each year between 2013 and 2019, and took the one-time Section 30D $7500 credit in each such year.

Nope, says Judge Mighty Mo. While Section 30D doesn’t define “placed in service,” the operative statutory consideration for the year in which to take the one-time Congressional largesse, Section 38 does.

“While section 30D does not define “placed in service,” the phrase is defined in regulations relating to other sections of the Code. For example, the section 38 general business credit is allowed only for the taxable year in which the taxpayer first places section 38 property in service. See Treas. Reg. § 1.48-1(a). Section 38 property is placed in service the earlier of when ‘the period for depreciation with respect to such property begins’ or the property ‘is placed in a condition or state of readiness and availability for a specifically assigned function.” Treas. Reg. § 1.46-3(d)(1). With respect to the section 38 general business credit, this Court has held that property is placed in service when it is in a condition to be regularly used for its specifically assigned function.” 165 T. C. 4, at p. 2.

Artena and Ken get the credit for 2013 and lose 2019. What happened to 2014 to and including 2018?

“Upon purchase, petitioners’ vehicle was ready, available, and used consistently with its specifically assigned function. Accordingly, petitioners’ Chevrolet Volt was placed in service in 2013. We note that prior to the year in issue, petitioners had claimed the maximum $7,500 one-time section 30D credit on their 2013, 2014, 2015, 2016, 2017, and 2018 tax returns. The credit was allowable only for the taxable year petitioners’ vehicle was first placed in service. Petitioners certainly were not entitled to the credit relating to 2019.” Order, at p. 3.

Note the SND only spoke to 2019. Maybe SOL took out the rest.

IRS conceded the accuracy chops.

Bet Walt Whitman never thought of this one.