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

Contact
Share
Info
Four Penn Center
1600 JFK Boulevard
Philadelphia, PA 19103, United States
Phone: 215-587-1051
Fax: 215-320-4700
Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation

Trust Fund Recovery Penalty: The Sixth Circuit Concludes that Responsible Parties Were Not Willful due to Remedial Measures that Followed Late Deposits.

The Sixth Circuit recently handed two executives a rare victory in a trust fund recovery penalty case, ruling that they had not acted willfully. In the court’s view, remedial measures taken following late deposits meant that…more
 / 

Refund Litigation: Think Before You Sue…Your Choice of Forum Matters.

An eight million dollar tax refund claim was recently dismissed because the plaintiff filed in district court, instead of the Court of Federal Claims. This post provides background on how the case went off the rails…more
 / 

Tax Procedure: A Marijuana Dispensary Cannot Enjoin an IRS Investigation Concerning Trafficking in a Controlled Substance

This post covers a recent Tenth Circuit case; the court ruled that a marijuana dispensary cannot enjoin the IRS from investigating whether it is trafficking in a controlled substance…more
 / 

Partnership Taxation: A Penalty for Failure to Treat Items in a Manner Consistent with the Partnership Return is Subject to Deficiency Procedures.

The Tax Court issued an opinion on May 1st that addressed an interesting jurisdictional question: Is an accuracy-related penalty that is imposed because a partner violates the consistent treatment requirement under TEFRA subject…more
 / 

State and Local Taxation: Franchise Fees Must Be Apportioned for Purposes of a Business Privilege Tax

The Commonwealth Court of Pennsylvania issued an interesting opinion on fair apportionment for purposes of a business privilege tax. The taxpayer had franchises in Pennsylvania and a base of operations in the municipality. While…more
 / 

Employment Taxes: Return Information of Misclassified Employees Is Discoverable in a Worker Classification Case.

In a win for employers with worker classification problems, the Tax Court held on April 5th that data on tax payments made by workers who were classified as independent contractors was discoverable. This post provides a…more
 / 

IRS Collections: Son-Of-BOSS and a Sham Divorce, a Tax Lien Soap Opera.

This post covers a recent First Circuit decision in a tax lien enforcement action that reads like the script from a soap opera…more
 / 

An Entirely Different Kind of Tax Shelter Case.

In the tax world version of "man bites dog," a district judge in New York issued an opinion in a unusual tax shelter case: The taxpayers were pursuing the government and they were not seeking a refund. This post offers a…more
 / 

The Ongoing Impact of Loving: The IRS May Not Be Able to Regulate Tax Opinions

Can the IRS Regulate Written Tax Advice? Maybe not. A district judge in Nevada recently ruled that the authority of the IRS to discipline practitioners who offer written tax advice only applies in connection with an actual…more
 / 

You Can’t Make Tax Stuff Up: A Look at the Civil Fraud Penalty

This post covers a recent case sustaining a civil fraud penalty against an aggressive taxpayer…more
 / 

Tax Procedure: Claim of Right Relief is Unavailable if The Taxpayer Obtained the Funds by Fraud.

Last week, the First Circuit rejected a receiver’s effort to deploy section 1341 to claim a tax refund because the taxpayer had engaged in fraud, making claim of right relief unavailable. This post summarizes the court's…more
 / 

Tax Procedure: Tenth Circuit Upholds Limits on the Scope of Collection Due Process Hearings.

This post covers a recent Tenth Circuit decision upholding the limits imposed on the consideration of the merits in collection due process hearings under a Treasury Regulation. The court's decision is consistent with a prior Tax…more
 / 

Form Remains Important: The Sixth Circuit Rejects the Application of Substance-Over-Form Doctrine in a Roth IRA Case.

Last week, the Sixth Circuit refused to apply the substance-over-form doctrine to a dispute over the propriety of dividend treatment for payments made from a domestic international sales corporation to Roth IRAs, giving the…more
 / 

Half A Loaf Might Suffice: FBARs, Flora and Federal Jurisdiction.

This post reports upon an interesting concession by the federal government: In an FBAR penalty case, the United States apparently conceded that a partial payment of the penalty would suffice to establish jurisdiction before the…more
 / 

Tax Shelters: The IRS Issues a Listing Notice for Syndicated Conservation Easements.

The IRS has been litigating a significant number of conservation easement cases with individual taxpayers. In December, it adopted a different approach, issuing a notice that a particular category of conservation easement deals…more
 / 
Showing 1-15 of 243 Results
/
View per page
Page: of 17
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
Feedback? Tell us what you think of the new jdsupra.com!