Also present this week is world number six Retief Goosen, the 2003 Chrysler champion.
Victory over Kelly would bring Casey a quarter-final against Retief Goosen or US Open champion Angel Cabrera.
Sweeney and Goosen twice swapped penalties in the early stages to leave the sides locked at 6-6.
However, Goosen also took the position that the golf endorsements were a mix of royalty and personal services.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%
Treviso staged a second-half comeback with a try through Benjamin De Jager and two penalties from Maruis Goosen.
Lucas Borges and Alberto Sgarbi tries, plus Marius Goosen's boot, put Treviso ahead only for Sweeney to strike.
Defending champion Retief Goosen withdrew from the tournament on Wednesday because of an eye complaint following recent laser surgery.
Graeme McDowell posted five birdies in a bogey-free 67 to tie for third place with Retief Goosen on 14 under.
The judge found his off-course image and his on-course performance were both important, but came out differently than Goosen did.
Goosen failed to get up and down from sand on the 16th and found dense rough by the 17th green.
Goosen has a residence in England and as a non-domiciliary U.K. resident wanted to claim benefits under the U.S.-U.K. tax treaty.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%
Man-of-the-match Bearman picked and drove over from a close scrum and Sweeney converted, but Goosen soon countered with a second penalty.
But Treviso launched a stunning comeback at the Stadio Comunale di Monigo and captain Goosen was at the heart of it.
Goosen added the conversion as well as two long-range penalties to put the home side 33-32 ahead 15 minutes from time.
The IRS, however, took the position that Goosen was actually being paid for his services, namely playing golf and using their products.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%
Centre Goosen galvanised the visitors after last week's defeat, though, and was rewarded with an early penalty followed by De Gregori's score.
Before you feel too sorry for Goosen, note that he treated only about 7% of his total endorsement income as U.S.-source income.
Retief Goosen shot a best-of-the-week 64 to move up to a tie for third with Graeme McDowell, who closed with a 67.
And there will be 11 major winners in the field, including current Masters champion Angel Cabrera, Ernie Els, Trevor Immelman and Retief Goosen.
Goosen, the European number one in 2001 and 2002, is second in the standings and could narrow the gap on countryman Ernie Els.
He finished with a birdie to Goosen's par and despite a tough day there is still all to play for for both golfers.
Goosen's boot got Treviso back in front, Ceri Sweeney looked to have snatched it with a drop-goal, but then came Goosen's calm final kick.
Jimenez set the early pace by carding a six-under-par 66, but Goosen's almost flawless round later in the morning took him to seven-under 65.
To support their argument, IRS pointed to the endorsement contracts Goosen signed which required Goosen to play in a certain number of golf games each year.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%
Goosen was playing his first round at a major since his final-round collapse in the US Open at Pinehurst, when he let slip a three-shot lead.
And as a result, the court agreed with Goosen that income received from those contracts could be classified as half royalty income and half personal services income.
FORBES: Tax Court to Athletes: Image Isn't Everything But It's At Least 50%
None of the nine leading players has won a major title, with two-time US Open champion Retief Goosen the most decorated of the contenders at five under.
Two-time U.S. Open Goosen, who like Tjaart carded a 69, is without a European Tour title for five years and could not capitalize on a strong start.
The 2010 British Open champion won by two shots from Tjaart Van der Walt with another South African Retief Goosen in third place, a further shot behind.
Goosen was eight under through 16 holes but hit two drives into the bush at 17, losing the first and taking an unplayable lie with the second.
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