James R. Malone, Jr. – MALONE LLC

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

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

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
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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
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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
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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
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Cancellation of Indebtedness Is Income in Pennsylvania, Part II

This post continues discussion of the tax treatment of cancellation of debt in Pennsylvania…more
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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
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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
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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
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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
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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
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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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Tax Advice Might Mean Something: the Third Circuit Looks at Reasonable Cause.

This post covers a recent Third Circuit decision that examined whether advice from a tax attorney could excuse an executor’s failure to make a timely estate tax payment and held that reliance on professional advice could support…more
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Tax Court Jurisdiction Reaches A Dispute Over Foreign Tax Credits.

The Tax Court issued an interesting jurisdictional opinion this week. While addressing a narrow context, foreign tax credits, the opinion makes a broader point: on jurisdictional issues, close calls go to the taxpayer…more
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Summons Enforcement: “Shall” Really Does Mean Shall.

The Tenth Circuit has broken ranks with other Circuits to strictly enforce the notice requirement for a third party IRS summons…more
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Attorney-Client Privilege: The Tax Court Looks at Implied Waiver.

Last week, the Tax Court issued an opinion dealing with implied waiver of the attorney-client privilege. The issue arose in the context of a substantial understatement case, but is likely to apply in any penalty case where…more
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Areas of Practice
  • Appellate Practice
  • Litigation
  • Taxation
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