The image appears to be a militia or early war era First Lieutenant. The shoulder strap has one visible bar on it which would be a 1st Lieut. The collar appears to have what is probably a gold lace/braid edging on top, bottom and front edges. This is just additional decoration. A single breasted frock coat which was standard for a Company grade officer. Appears to be a grey coat, but that in itself during that time frame doesnt automaticly make it confirmed to be "Confederate". Many of the militia and state troops on both sides were still wearing the habitual standard militia grey uniforms at that time. Without further provenace on the image, or if the buttons could be closer examined to see what service or state they might be for further clues.

Frederick