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

Culture Counts: A Community Theater Qualifies as a Purely Public Charity.

In Pennsylvania, property tax exemptions have generated a significant volume of litigation, and a number of cases have yielded seemingly anomalous results. Last week, the Commonwealth Court issued an interesting opinion, ruling…more
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Horse Sense: The Seventh Circuit Looks at the Hobby Loss Rules.

This post covers a recent (and entertaining) opinion from the Seventh Circuit on the hobby loss rules…more
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Tax Procedure: The Tax Court Confirms that the IRS Can Raise New Issues.

Earlier this week, the Tax Court confirmed that the IRS is free to raise new issues in a deficiency action, so long as it is prepared to bear the burden of proof. The court rejected a novel but interesting argument that the…more
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Tax Procedure: The Federal Priority Statute Does Not Apply to Tax Liens.

A very old statute appears to give the United States a priority over creditors in state insolvency proceedings and beneficiaries of an insolvent estate. While it does not come up often, a district judge in Michigan looked at the…more
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Tax Procedure: A Look at Summons Enforcement Proceedings.

Earlier this month, the Eleventh Circuit wrote what is likely the last word on the long-running Clarke case, which involved assertions that the IRS acted in bad faith in issuing summonses to taxpayers. The case is both…more
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Tax Exempt Organizations: The Identity of Applicants for Tax-Exempt Status is Not Confidential Return Information Protected under the Internal Revenue Code.

On Tuesday, the Sixth Circuit issued an opinion that was quite critical of the IRS’s position that it could not turn over lists of organizations that had been singled out for special treatment in the “Tea Party” scandal due to…more
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Listen Up: The IRS Must Consider a Pre-Assessment Appeal Before Issuing a Trust Fund Recovery Penalty Assessment.

The Eleventh Circuit recently ruled that the IRS must consider a timely pre-assessment appeal before issuing a trust fund recovery penalty assessment…more
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Don’t Sweat the Small Stuff: The Tax Court Takes a Pragmatic Approach to Transfer Pricing Adjustments for a Consolidated Group.

Last week, the Tax Court adopted a relatively pragmatic approach to transfer pricing adjustments in the context of a consolidated return, holding that the IRS did not have to build the case for adjustments from the ground up on…more
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State and Local Taxation: Philadelphia Taxpayers Are Entitled to Open-Ended Credits for Overpayments.

The Supreme Court of Pennsylvania recently denied rehearing in a case that held that Philadelphia taxpayers are entitled to a credit on overpayments, even if the limitations period for recovering a refund has expired…more
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Tax Procedure: Think Carefully About Jurisdiction-It’s Important.

It’s a cliché: failing to plan is like planning to fail. But there is often some truth to trite sayings. A recent case from the Court of Federal Claims demonstrates this: the taxpayer and his lawyer did not spend enough time…more
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State and Local Taxation: The Tenth Circuit Sustains Colorado’s Reporting Requirement for Out-of-State Retailers.

Monday, the Tenth Circuit sustained Colorado’s notice and reporting requirements for out-of-state retailers, a measure designed to enhance use tax collections…more
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The Past Isn’t Dead: How the IRS Can Surprise Taxpayers.

This post covers a few ways the IRS can surprise taxpayers…more
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Tax Treaties: A Second Look at Discretionary Treaty Benefits

A district judge reconsidered a prior ruling holding that a taxpayer who had been denied discretionary benefits under a tax treaty could pursue a refund action last week. But it was not a complete win for the government, as the…more
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Conservation Easements: An Entirely Different Sort of Mess.

A taxpayer in a conservation easement case actually took the deduction for the easement in the wrong tax year. While this sound unlikely, some technical issues of state law deprived the taxpayer of a charitable deduction worth…more
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Tax Procedure: The Failure of the IRS to Comply with a Closing Agreement Does Not Invalidate a Tax Assessment.

In a case involving the late Al Davis of the Oakland Raiders, the Ninth Circuit ruled that the mere fact the IRS violated a closing agreement did not invalidate a tax assessment…more
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