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

Criminal Fines, Civil Forfeitures and Collected Proceeds; More on Mandatory Whistleblower Awards Under the Internal Revenue Code.

This post continues coverage of an important Tax Court ruling on the calculation of mandatory whistleblower awards under the Internal Revenue Code…more

Whistleblowers: Criminal Fines and Civil Forfeitures are Included in the “Collected Proceeds” Used to Calculate a Mandatory Award Under the Internal Revenue Code.

On August 3rd, the Tax Court entered a ruling in a whistleblower case granting an award under Section 7623(b) of the Internal Revenue Code. The court held that the “collected proceeds” that form the base to calculate the award…more

Whistleblowers: Exploring the Link Between Increased Tax Collection and an Award under Section 7623 of the Internal Revenue Code.

A recent Tax Court opinion highlighted an interesting issue: will an indirect chain of causation between a whistleblower’s submission of information and increased collection of tax justify an award? It just might. This post…more

A Guilty Plea in a Tax Evasion Case May Not Sustain a Civil Tax Deficiency.

Last week, the Tax Court closed out a long-running case in which the IRS was unable to sustain a civil deficiency it had issued to a taxpayer who had entered a guilty plea on a charge of tax evasion and had stipulated to an…more

Tax Procedure: Transferee Liability and Interest.

The Tax Court added over $13 million in interest to a 21 million dollar judgment in a transferee case on Monday. This post provides the background…more

Self-Employment Tax Reaches Retirement Income.

An independent contractor who worked for Mary Kay received an unpleasant surprise when the Eleventh Circuit ruled that her post-retirement payments were subject to self-employment tax. This post summarizes a complex issue that…more

Interest Netting: The Impact of Mergers on Section 6621(d).

Last week, the Federal Circuit addressed a complex issue under the interest netting provision of Section 6621(d): when is the survivor of a merger entitled to net interest on an underpayment based on a predecessor’s overpayment?…more

State and Local Taxation: Nextel, Slight Reprise.

Last year, the Commonwealth Court of Pennsylvania ruled that the existing cap on the net loss carryover deduction under Pennsylvania’s Corporate Net Income Tax violated the Uniformity Clause of the Pennsylvania Constitution…more

Real Estate Tax Assessments: Ambush by Hearsay Is Not Appropriate.

The SALT arena has a reputation as the Wild West of the tax world. Accordingly, it is nice to see an appellate court remind trial judges that procedural niceties, such as the rules of evidence, apply to tax cases too. This post…more

Tax Shelters: A Promoter Avoids Penalties Because He Merely Sold an Idea.

Recently, a bankruptcy judge threw out an IRS penalty claim against an individual who had been involved in promoting a tax shelter, concluding that he was only selling an idea, which was not enough to violate the registration…more

State and Local Taxation: Business Privilege Taxes and the Utility Exception in Pennsylvania.

On May 25th, the Supreme Court of Pennsylvania issued an interesting opinion on the Local Tax Enabling Act, a key statute that authorizes business privilege taxes in most of the Commonwealth. Specifically, the court addressed…more

Worker Classification: Homecare Provider Demonstrated Reasonable Basis for Classification of Companions as Independent Contractors.

Recently, the United States District Court for the Eastern District of Pennsylvania issued an interesting decision under Section 530 of the Revenue Act of 1978 in a worker classification case. The business, which provided home…more

Tax Accounting: The Third Circuit Looks at the All Events Test.

This post covers a recent ruling by the Third Circuit applying the all events test to a customer loyalty program that offered a taxpayer-friendly result…more

Conservation Easements: Almost Is Not Good Enough.

This post covers a recent Tax Court opinion on conservation easements that nicely illustrates how carefully the documentation must be prepared to track the relevant regulations…more

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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