James R. Malone, Jr. – MALONE LLC

Priority of A Federal Tax Lien: A Defective Legal Description Unseats A Purchase Money Mortgage.

This post covers an interesting decision dealing with the priority of a federal tax lien; a preexisting purchase money mortgage lost a priority determination because of typographical errors in the property description…more

Follow The Rules: Another Conservation Easement Mess.

This post covers a Ninth Circuit opinion holding that to qualify for a deduction, a taxpayer who seeks to create a qualified conservation easement under Section 170(h) of the Internal Revenue Code must obtain a subordination…more

Details Matter: The Ninth Circuit Reverses a Tax Perjury Conviction Because the Government Could Not Prove the False Returns Were Filed.

A criminal tax defendant got lucky yesterday. The Ninth Circuit overturned an accountant’s conviction on three counts of tax perjury because the government was unable to prove that the relevant tax returns were filed. The…more

Tax Shelters: The Ninth Circuit Reverses a Grant of Summary Judgment in a Sham Partnership Case.

The Ninth Circuit reversed a district court order granting the government summary judgment in a sham partnership case in a very short unpublished decision. A look at the underlying opinion shows a district court that plainly…more

Foreign Bank Accounts: The Third Circuit Rules that a Summons For Foreign Bank Records Does Not Violate the Fifth Amendment.

The Third Circuit ruled last week that the required records exception to the Fifth Amendment applied to foreign bank records accountholders are required to maintain under the Bank Secrecy Act, joining several other appellate…more

Qualified Offers: Surrender Is Not A Settlement.

Qualified offers permit a taxpayer to make an offer to resolve a dispute over tax liability. If the offer is not accepted and the tax liability is determined to be less than or equal to the offer, the taxpayer is a prevailing…more

Tax Evasion: A Short Trip from Being in Debt to Being in Jail.

This post covers a recent tax evasion case against a lawyer. Unlike most evasion cases, the issue here was an effort to defeat payment of taxes. The lawyer's efforts to avoid the collection efforts of the IRS resulted in a…more

A Fine Distinction: When A Temporary Regulation Is No Longer Temporary.

The D.C. Circuit issued an interesting opinion on Friday addressing a jurisdictional argument over the Tax Court’s authority to consider the applicability of accuracy-related penalties to members of a sham partnership in a…more

Win By Losing: The Weird World of Tax Court Jurisdiction.

If you have a filed a case in federal court, just about the last thing that would enter your mind is to ask that it be dismissed for lack of subject matter jurisdiction. But if you are in Tax Court, it might be a smart move…more

Listed Transactions: Section 6707A Penalties and Assessment Limitations Period.

A district judge in Arizona issue an interesting opinion in a case challenging the imposition of a penalty under Section 6707A of the Internal Revenue Code for failure to disclose a listed transaction. The court addressed the…more

Transferee Liability: More on Shareholders as Transferees.

This post continues coverage of the Ninth Circuit’s opinion in Slone, which addresses transferee liability under Section 6901 of the Internal Revenue Code…more

Transferee Liability: When Are Shareholders Transferees?

The Ninth Circuit issued an opinion yesterday addressing the statutory definition of a “transferee” in Section 6901(h) of the Internal Revenue Code and holding that the doctrine of substance over form should apply to determine…more

Excise Taxes and Foreign Reinsurance, continued.

This post continues coverage of a recent opinion from the D.C. Circuit holding that transactions in which a foreign insurer purchases a reinsurance policy from another foreign insurer in a transaction negotiated, completed and…more

Excise Taxes and Reinsurance: Wholly Foreign Retrocessions Are Not Taxable.

The D.C. Circuit recently held that transactions in which a foreign insurer purchases a reinsurance policy from another foreign insurer in a transaction negotiated, completed and to be performed outside the United States are not…more

State and Local Taxation: More on the Dormant Commerce Clause and Maryland’s “County” Tax.

This post continues coverage of the Supreme Court’s decision in Wynne, which held that Maryland’s “county” income tax violated the dormant commerce clause…more
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