James R. Malone, Jr. – MALONE LLC

Foreign Bank Accounts: The Third Circuit Rules that a Summons For Foreign Bank Records Does Not Violate the Fifth Amendment.

The Third Circuit ruled last week that the required records exception to the Fifth Amendment applied to foreign bank records accountholders are required to maintain under the Bank Secrecy Act, joining several other appellate…more
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Qualified Offers: Surrender Is Not A Settlement.

Qualified offers permit a taxpayer to make an offer to resolve a dispute over tax liability. If the offer is not accepted and the tax liability is determined to be less than or equal to the offer, the taxpayer is a prevailing…more
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Tax Evasion: A Short Trip from Being in Debt to Being in Jail.

This post covers a recent tax evasion case against a lawyer. Unlike most evasion cases, the issue here was an effort to defeat payment of taxes. The lawyer's efforts to avoid the collection efforts of the IRS resulted in a…more
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A Fine Distinction: When A Temporary Regulation Is No Longer Temporary.

The D.C. Circuit issued an interesting opinion on Friday addressing a jurisdictional argument over the Tax Court’s authority to consider the applicability of accuracy-related penalties to members of a sham partnership in a…more
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Win By Losing: The Weird World of Tax Court Jurisdiction.

If you have a filed a case in federal court, just about the last thing that would enter your mind is to ask that it be dismissed for lack of subject matter jurisdiction. But if you are in Tax Court, it might be a smart move…more
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Listed Transactions: Section 6707A Penalties and Assessment Limitations Period.

A district judge in Arizona issue an interesting opinion in a case challenging the imposition of a penalty under Section 6707A of the Internal Revenue Code for failure to disclose a listed transaction. The court addressed the…more
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Transferee Liability: More on Shareholders as Transferees.

This post continues coverage of the Ninth Circuit’s opinion in Slone, which addresses transferee liability under Section 6901 of the Internal Revenue Code…more
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Transferee Liability: When Are Shareholders Transferees?

The Ninth Circuit issued an opinion yesterday addressing the statutory definition of a “transferee” in Section 6901(h) of the Internal Revenue Code and holding that the doctrine of substance over form should apply to determine…more
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Excise Taxes and Foreign Reinsurance, continued.

This post continues coverage of a recent opinion from the D.C. Circuit holding that transactions in which a foreign insurer purchases a reinsurance policy from another foreign insurer in a transaction negotiated, completed and…more
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Excise Taxes and Reinsurance: Wholly Foreign Retrocessions Are Not Taxable.

The D.C. Circuit recently held that transactions in which a foreign insurer purchases a reinsurance policy from another foreign insurer in a transaction negotiated, completed and to be performed outside the United States are not…more
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State and Local Taxation: More on the Dormant Commerce Clause and Maryland’s “County” Tax.

This post continues coverage of the Supreme Court’s decision in Wynne, which held that Maryland’s “county” income tax violated the dormant commerce clause…more
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State and Local Taxation: The Supreme Court Applies the Dormant Commerce Clause and Invalidates Maryland’s “County” Tax.

Yesterday, the Supreme Court held that a Maryland tax violated the dormant commerce clause. This post commences discussion of the Court's decision…more
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Unauthorized Disclosure of Return Information: A Look at Damages.

A district judge in Colorado issued an interesting opinion on the damages recoverable in the event that the IRS improperly discloses return information. Efforts to mitigate harm to an organization’s reputation may be…more
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Don’t Ignore the Obvious: A Story About A Conservation Easement and A Penalty.

This post covers a recent First Circuit opinion upholding a gross valuation misstatement penalty assessed against a Boston couple in connection with a conservation easement. The property was in a historic preservation district…more
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Civil Asset Forfeiture: A Look at Substitute Property.

This post continues discussion of a recent civil asset forfeiture case that involved a structuring violation under the Bank Secrecy Act…more
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