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

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

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

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

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

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

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

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

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

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

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

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

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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