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


This post continues coverage of the scope of "tax obstruction," which will be considered by the Supreme Court in its upcoming term…more


This term, the Supreme Court will be reviewing the scope of the omnibus clause of section 7212(a) of the Internal Revenue Code, which provides that someone who “corruptly or by force or threats of force (including any…more

Tax Procedure: A Minority Shareholder Is Responsible For Corporate Taxes Following the Majority Shareholders’ Fraud.

A minority shareholder got left holding the bag last week: The Eleventh Circuit held that he was liable for corporate taxes as a transferee. The relevant company had been the subject of a cash skimming operation conducted by…more

Tax Procedure: Mootness and Merits Review in Collection Due Process Cases.

This post reviews a collection due process decision issued by the Tax Court last week. The court held that if a taxpayer is entitled to have the Tax Court review the merits of the underlying liability in a collection due…more

Tax Refund Claims: ACA Reinsurance Mandate Payments Are not Taxes that Can Be Recovered Through a Refund Action.

Just because it looks sort of like a tax does not mean you can claim a refund. This post covers a recent decision rejecting a health plan’s claim for a “tax refund” that sought to recoup a mandatory reinsurance payment that…more

Tax Procedure: Sometimes Even Bad Advice Is Helpful

Bad tax advice is expensive, bu there is a silver lining: The same bad advice that got a taxpayer into trouble may save him money in the form of penalties…more

State And Local Taxation: Pennsylvania Taxing Authorities Cannot Limit Assessment Appeals to Commercial Property

Last week, the Pennsylvania Supreme Court ruled that the Uniformity Clause of the Pennsylvania Constitution bars local tax authorities from selecting properties on the basis of use to pursue assessment appeals. The opinion is…more

Tax Procedure: The Tax Court Holds that a Partner-Level Defense to an Accuracy-Related Penalty Can Be Considered in a Collection Due Process Hearing.

Last week, the Tax Court issued a taxpayer-friendly ruling on the scope of its jurisdiction in collection due process cases, holding that it had jurisdiction to reach the merits of a partner’s defense to an accuracy-related…more

Has the Challenge Lost its Fizz? The Commonwealth Court Upholds the Soda Tax.

This post reviews the latest decision upholding Philadelphia's controversial "Soda Tax."…more

Tax Procedure: The Ninth Circuit Confirms that a Disregarded Entity Is a Pass-Thru Partner Under TEFRA

This post covers a recent Ninth Circuit case holding that a disregarded entity was a pass-thru partner under TEFRA. As a consequence, a partnership with two partners was subject to TEFRA even though it had fewer than ten…more

Tax Procedure: Wells Fargo and the Negligence Penalty.

This post continues coverage of the Wells Fargo opinion on STARS, focusing on the district court's penalty analysis…more

Tax Shelters: STARS Economic Substance Ruling in Wells Fargo Does Not Follow Conjunctive Test.

This post covers the recent economic substance ruling in Well Fargo, which rejected a strict application of the conjunctive test to test a transaction for economic substance…more

Trust Fund Recovery Penalty: The Sixth Circuit Concludes that Responsible Parties Were Not Willful due to Remedial Measures that Followed Late Deposits.

The Sixth Circuit recently handed two executives a rare victory in a trust fund recovery penalty case, ruling that they had not acted willfully. In the court’s view, remedial measures taken following late deposits meant that…more

Refund Litigation: Think Before You Sue…Your Choice of Forum Matters.

An eight million dollar tax refund claim was recently dismissed because the plaintiff filed in district court, instead of the Court of Federal Claims. This post provides background on how the case went off the rails…more

Tax Procedure: A Marijuana Dispensary Cannot Enjoin an IRS Investigation Concerning Trafficking in a Controlled Substance

This post covers a recent Tenth Circuit case; the court ruled that a marijuana dispensary cannot enjoin the IRS from investigating whether it is trafficking in a controlled substance…more
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