7th Arkansas Regiment of Volunteers I presume...
There's a photograph of Pvt. Halliburton of the regiment in a frock coat, similar to a type not uncommon among Arkansas troops at least early in the war...
By mid-1863, the 7th, as part of General Liddell's Arkansas brigade of Cleburne's Division, was reviewed by Gen. Hardee, which was described by Col. Fremantle of the British Army. Fremantle gives a particular description of the dress of this small brigade in the summer of 1863:
In May of 1864, the chaplain of the 5th and 13th Arkansas Regiments (consolidated) which served with the 7th in the same brigade, came into federal lines wearing a "grey fatigue dress" of pants and jacket, but noted the soldiers of the Army of Tennessee were then "dressed every way, just about like the citizens."
Army clothing provided to Bragg's army in late 1863 (according to Washington Ives of the 4tth Florida) and to Hardee's corps into 1864 included jackets of gray, with blue cuffs and collars, etc. Confederates of Hardee's corps captured near Atlanta in 1864 described"as a class they are a tough, wiry set of men; they wear gray pants, gray jeans 'roundabouts,' with blue cuffs and collars." [Walden, Geoff, "Columbus Depot Jackets; the Material Evidence…", Part III, the comment is made by a Union sergeant-major from Ohio, from the archives of Richard A. Baumgartner, via Larry Shields. ]
It has seen better days. The over head lights reflects off the glass.
civilwartalk.com
Just as Joe Johnston surrendered the ragged and worn Army of Tennessee's remnants at the close of April, 1865, the men were given some of the last stocks of CS Army clothing in North Carolina.
The last jacket issued at the surrender to Hugh Duncan Lawson of the 39th Georgia, Cumming's Brigade, Stevenson's Division (brigaded with the 36th Georgia) survives... made of English gray cloth by the firm of P. Tait, Limerick, Ireland...
Alfred May of the 61st NC evidently had this suit with Johnston's forces upon surrender... also of imported cloth evidently.
Here's some flags of the 7th and the consolidated 6th and 7th Regiments...
Here's another flag of the consolidated 6th and 7th Regiments in a Missouri collection... perhaps a replacement for the above?
Battle flag of the Arkansas Sixth and Seventh Volunteer Infantry Regiments; 1862–1865. ...
encyclopediaofarkansas.net
Flag of the 7th Arkansas surrendered to US troops after the Battle of Bentonville, NC, 1865... (from 1905):
Regarding Arkansas soldiers early in the war, Desha's "7th Arkansas Battalion," (later part of the 8th Arkansas Regiment) one veteran observed after the war their original outfit of heterogenous arms...
Batesville Guard, Batesville, AR, 3-26-1915.