James R. Malone, Jr. – MALONE LLC

1515 Market Street Suite 1200
Philadelphia, PA 19102, United States

  • 215-789-6246 Ext:.1
  • 215-789-6249

Action This Day: Delay in Freezing a Taxpayer’s Account Results in Liability.

This post covers a recent case holding a bank liable because if failed to freeze a taxpayer's account in response to a levy by the IRS…more

Compensatory Settlement Payments in False Claims Act Cases are Deductible.

Last week, the First Circuit ruled on the tax treatment of settlement payments in a False Claims Act case, sustaining a jury verdict awarding a taxpayer a tax refund based upon a portion of the settlement payments that it made…more

Tax Refund Claims of Bankruptcy Estates: A Look at Jurisdiction.

This post covers an important opinion from the Second Circuit addressing the scope of a bankruptcy court's jurisdiction to adjudicate tax refund claims…more

The City that Loves You Back: Philadelphia Business Taxes for Non-Residents.

This post summarizes the nexus standards that the City of Philadelphia uses for business tax purposes…more

Contingent Fees and Tax Refund Claims.

A district judge in Washington struck down the Circular 230 bar on contingent fees for the preparation of refund claims last week…more

Federal Tax Liens-What the Contingent Fee Lawyer Needs to Know.

This post highlights special protections that exist for lawyers who handle a contingent case on behalf of a client who has a federal tax lien…more

Cancellation of Indebtedness Is Income in Pennsylvania, Part IV.

This post wraps up my coverage of the Pennsylvania Supreme Court's recent ruling that the cancellation of indebtedness that results upon foreclosure of property securing non-recourse debt gives rise to taxable gain under…more

Cancellation of Indebtedness Is Income in Pennsylvania, Part III.

This post continues coverage of the Pennsylvania Supreme Court's recent decision in Wirth v. Commonwealth, which held that cancellation of debt due to foreclosure of real estate securing a non-recourse obligation is income under…more

Cancellation of Indebtedness Is Income in Pennsylvania, Part II

This post continues discussion of the tax treatment of cancellation of debt in Pennsylvania…more

Cancellation of Indebtedness Is Income in Pennsylvania, Part I

This post covers a recent ruling by the Supreme Court of Pennsylvania addressing the treatment of cancellation of indebtedness as income for purposes of Pennsylvania's Personal Income Tax…more

Return Preparer Penalties: Imposition of a Penalty Under I.R.C. § 6701 Requires Clear and Convincing Evidence.

This post covers a recent Eleventh Circuit decision on the standard of proof required in cases where a return preparer is penalized under Section 6701 of the Internal Revenue Code. The Court concluded that clear and convincing…more

Overkill: A District Court Abates A Jeopardy Assessment.

This post covers a recent district court opinion holding that the IRS overreached in issuing a series of jeopardy assessments…more

The Tax Court Rejects the Government’s Position on Transferee Liability.

The Tax Court has now formally rejected the government's approach to transferee liability under Section 6901, holding that federal doctrines such as substance over form have no place in the determination whether a transferee is…more

Whistleblowers: The Tax Court Holds that I.R.C. § 7623(b) Applies Where An Informant Continued To Provide Information After its Effective Date.

The Tax Court has ruled that where a whistleblower provides the IRS with information both before and after the effective date of I.R.C. § 7623(b), judicial review of the denial of an award is available. This is a common sense…more

A Level Playing Field: A Challenge to Special Treatment of Section 501(c)(3) Applications Moves Forward.

This post covers a recent district court opinion that dealt with a case alleging that the IRS imposed special procedures for certain entities seeking tax-exempt treatment based upon their views concerning Israel and the Middle…more
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Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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