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

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

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

Self-Employment Taxes and Professionals

This post covers a recent Tax Court case on self-employment taxes involving a plastic surgeon who decided to join a surgical center instead of building his own and saved significantly at tax time…more

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

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

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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