James R. Malone, Jr. – Post & Schell, P.C.

A Family Affair: Transferees, Tax Liens, and Other People’s Problems.

Periodically, individuals and businesses get saddled with someone else’s tax liability because they obtained property from a delinquent taxpayer. Equitable defenses in these cases rarely work, as demonstrated by an opinion…more
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Tax Procedure: The Impact of Bankruptcy on Refund Claims.

Last week a district judge issued an interesting opinion on some complications that a bankruptcy case created in a refund action, which are summarized in this post…more
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Tax Procedure: More on Divisible Taxes and the Full Payment Rule.

Last week, the Southern District of New York rejected the effort of a tax shelter promoter to establish jurisdiction over a refund action by arguing that the penalty assessment he was challenging was a divisible tax. While the…more
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Tax Shelters: The Government Prevails Against Santander.

On Friday, the First Circuit ruled in a closely-watched case addressing whether Santander (as successor to Sovereign Bancorp) was entitled to claim foreign tax credits based upon a STARS transaction. The court held that the…more
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Death Is Not a Tax Dodge: A Look at the Tax Benefit Rule

This post covers an interesting Tax Court opinion refusing to apply the tax benefit rule and allowing a farmer and his wife to deduct the same seeds twice…more
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Tax Procedure: The Tax Court Looks at Closing Agreements.

This post covers a recent Tax Court opinion that dealt with a dispute over the effect of a closing agreement. The court's opinion offers a good review of the standards applied to these agreements, along with flagging some…more
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Tax Procedure: Naked Assessments, New Matter, and the Burden of Proof, a Procedural Grab Bag.

The First Circuit issued an opinion last week that dealt with three distinct burden of proof issues: naked assessments, burden shifting for new matter, and the taxpayer's ultimate burden of proof. This post provides a summary…more
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Jurisdiction: The Full Payment Rule for Refund Claims and Divisible Taxes.

The Federal Circuit recently issued an interesting decision on jurisdiction for refund claims, holding that penalties assessed for failure to register a tax shelter were not divisible. This post provides a summary…more
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Tax Shelters: The IRS Identifies Micro-Captive Insurance Schemes as a Transaction of Interest.

The IRS has identified micro-captive insurance arrangements as a “transaction of interest.” The concern is that related parties are using these transactions to avoid paying taxes. The transactions provide a business deduction…more
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Tax Procedure: A Look at the U.S. Role in Collecting Foreign Taxes.

Tax treaties generally focus on allocating tax revenues between treaty partners to avoid double taxation and promote trade. A few of the existing U.S. tax treaties also commit the treaty partners to assisting each other in…more
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Tax Crimes: Employment Taxes, Section 7202, and the Statute of Limitations.

Historically, cases in which an employer failed to withhold or pay over employment taxes were generally dealt with civilly. Last year, the head of the Tax Division announced that criminal prosecutions would be ramped up as part…more
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What Can Slot Machines Tell Us About the Treatment of NOLs under Pennsylvania’s Corporate Net Income Tax?

This post covers a recent Pennsylvania Supreme Court case on the slot machine tax has some interesting implications for the treatment of net operating losses under the Corporate Net Income Tax…more
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Tax Procedure: Special Estate Tax Liens and Administrative Expenses

An executor of an estate found himself on the losing end of a priority dispute in an estate tax case decided by the Eleventh Circuit last week…more
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State and Local Taxation: Pa. Supreme Court Invalidates Local Share Assessment Levied Against Casino’s Slot Revenue Outside Philadelphia

The Pennsylvania Supreme Court demonstrated last week that the uniformity requirement under the Pennsylvania Constitution imposes real constraints on the power to tax, striking down the local share assessment that applies to…more
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Charitable Deductions: Appraisals, the IRS and Substantial Compliance.

Charitable donations of property worth more than $5000 are subject to the IRS’s qualified appraisal rules. The rules are technical, and the IRS is fairly rigid in its application of the rules. Consequently, there is a lot of…more
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Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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